Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $43,500. The machine's useful life is estimated at 10 years, or 385,000 units of product, with a $5,000 salvage value. During its second year, the machine produces 32,500 units of product. \begin{tabular}{|l|r|r|r|r|} \hline Cost & EUL & Total units & Salvage & Units Year 2 \\ \hline$43,500 & 10 & 385,000 & $5,000 & 32,500 \\ \hline \end{tabular} Required: Determine the machine's second-year depreciation using the units-of-production method. (Use cells A2 to J4 from the given information to complete this question.)