Forcite purchased machinery with a cost of $75,000 and a useful life of 6 years. The residual value is expected to be $10,000 and the machine is expected to produce 700,000 units over its life. Calculate depreciation expense for the second year of the asset's life, assuming Forcite utilises the units of activity depreciation method and the following production data: Year 1 100,000 units Year 2 120,000 units Year 3 110,000 units (Round your final answer to the nearest whole number