Feng Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $42,300. The machine's useful life is estimated at 10 years, or 363,000 units of p roduct, with a $6,000 salvage value. During its second year, the machine produces 35,000 units of product. Determine the machine'ssecond-year depreciation under the straight-line method.