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Determine the machine's second-year depreciation using the units-of-production method. Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $44,200. The machine's useful life is estimated at 10 years, or 392,000 units of product, with a $5,000 salvage value. During its second year, the machine produces 33.200 units of product. Determine the machine's second-year depreciation using the units-of-production method