John Dorian owns Dorians Copy Center, which provides a 24-hour printing and copying service to the community and college students in town. The most recent industrial copy machine the company acquired was for $25,000. John estimates the residual value to be $3,000 at the end of its useful life of seven years and estimates 1,000,000 copies to be made on the machine during that time. The following shows the number of copies made during the seven years of operating the machine:

Year 1126,000

Year 2155,000

Year 3162,000

Year 4133,000

Year 5171,000

Year 6143,000

Year 7139,000

What is the amount of depreciation expense recorded in the second year of operations if Dorians Copy Center was using the units-of-production method?

a. $3,875

b. $3,150

c. $3,410

d. $2,772