Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $81,400. The machine's useful life is estimated at 20 years, or 387,000 units of product, with a $4,000 salvage value. During its second year, the machine produces 32,700 units of product. Determine the machine's second-year depreciation using the double-declining balance method. Double-declining-balance Depreciation Choose Factors: Choose Factor(%) Annual Depreciation Expense Depreciation expense First year's depreciation Second year's depreciation