Ramirez company installs a computerized manufacturing machine in it's factory at the beginning of the year at a cost of $84,200.

The machine's useful life is estimated at 20 years or $391,000 units of product with a $6,000 salvage value.

During its second year, the machine produces 33,100 units of product.

determine the machine's second-year depreciation using the units of production method.