On July 1, Y1 Cracked Barrel Store purchased a commercial kitchen oven for $78,000. The oven was depreciated over a useful life of 72,000 hours and had a residual value of $6,000. Assuming that the oven was used 11,000 hrs in Year 1 and 19,000 hours in Year 2 what was the accumulated depreciation on the oven at the end of Year 2?