Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $ 85,400. The machines useful life is estimated at 20 years, or 402,000 units of product, with a $5,000 salvage value. During its second year, the machine produces 34,200 units of product .

Determine the machine's second-year depreciation using the double-decaling- balance method.-