A piece of manufacturing equipment is purchased on January 1st, 20X1 for $75,000. The equipment is expected to have a useful life of 10 years. At the end of 10 years, management thinks they can sell the machine for scrap metal for $3,500. It is expected that the machine will be able to produce 250,000 units. In the first year, the machine produced 26,432 units.If the double-declining-balance method is used, how much depreciation will be recorded in year two?