Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $63,000. The machine's useful life is estimated at 10 years, or 430,000 units of product, with a $7,100 salvage value. During its second year, the machine produces 52,000 units of product. Determine the machine's second-year depreciation using the units-of-production method. Units-of-production Depreciation Choose Denominator: Choose Numerator: Annual Depreciation Expense Depreciation expense per unit / Depreciation Expense Year Annual Production (units) 2