$$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.$$Determine the machine$$s second$-$year depreciation using the

units$-$of$-$production method.