A machine with a cost of $610,000 has an estimated salvage value of $80,000 and an estimated useful life of 5 years or 20,000 hours. It is to be depreciated using the units-of-activity mothod of depreciation. The machine was used for 9,000 hours in the first year and 6,000 hours in the second year. Calculate the accumulated depreciation at the end of the second year using the units of activity method. (Please round answer to the nearest dollar, i.e. 3.078 .666 would be entered as 3.079 ) QUESTION 36 An employee earned 192,000 . Assume a FICA tax rate of 7.65% on the first $127,200 in wages, 1.45% on amounts in excess of $127,200, and a federal income tax rate of 40% on all wages. Calculate the employee's net pay. (Answer should be rounded to two decimal places, i, e. 2,986.666 would be entered as 2,986.67)