A machine with a cost of $65,430.00 has an estimated residual value of $4,460.00 and an estimated life of 3 years or 18,497 hours. It is to be depreciated by the units-of-output method. What is the amount of depreciation for the second full year, during which the machine was used 4,662 hours? Do not round your intermediate calculations. $16,491.03 $20,323.33 $40,646.67 $15,366.93