Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the Exercise 8- year at a cost of $43,500. The machine's useful life is estimated at 10 years, or 385,000 units of product, Straight-line depreciation with a $5,000 salvage value. During its second year, the machine produces 32,500 units of product. P1 Determine the machine's second-year depreciation under the straight-line method