Mohr Company purchases a machine at the beginning of the year at a cost of $33,000. The machine is depreciated using the units-of-production method. The company estimates it will use the machine for 5 years, during which time it anticipates producing 45,000 units. The machine is estimated to have a $6,000 salvage value. The company produces 9,900 units in year 1 and 6,900 units in year 2. Depreciation expense in year 2 is: Beckman Enterprises purchased a depreciable asset on October 1, Year 1 at a cost of $104,000. The asset is expected to have a salvage value of $15,100 at the end of its five-year useful life. If the asset is depreciated on the double- declining-balance method, the asset's book value on December 31, Year 2 will be