Penshurst Co. has a paint mixer that cost $31,500 plus $400 to install. The estimated salvage value at the end of its useful life in 15 years is $1,900. Penshurst estimates that the machine can mix 850,000 cans of paint during its lifetime. Compute the book value at the end of the second full year using the units of production method assuming that the machine mixes 51,000 cans of paint during the first two years