A machine with a cost of $72,667.00 has an estimated residual value of $5,254.00 and an estimated life of 7 years or 17,538 hours. It is to be depreciated by the units- of-production method. What is the amount of depreciation for the second full year, during which the machine was used 3,463 hours? Select the correct answer $13,311.17 $19,260.86 $9,630.43 $14,34860