d. $1,800 9. MC.09.80.ALGO (Algorithmic) A machine with a cost of $64,027.00 has an estimated residual value of $5,222.00 and an estimated life of 7 years or 15,611 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 3,047 hours? Do not round your intermediate calculations. $11,477.73 $12,496.97 $16,801.43 $8,400.71