A machine with a cost of $71,147.00 has an estimated residual value of $5,677.00 and an estimated life of 4 years or 16,849 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 3,150 hours?

Do not round your intermediate calculations.

$16,367.50

$32,735.00

$12,239.93

$13,301.27