Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$80,600.$ The machine's useful life is estimated at $10$ years, or $388,000$ units of product, with a $$3,000$ salvage value. During its second year, the machine produces $32,800$ units of product.

$\backslash$table$[[$Compute depreciation expense for year:,$2],[$Cost$,$$$80,600],[$Estimated useful life,$10$ years$],[$Salvage value,$$3,000],[$Estimated total units of production,$388,000$ units$],[$Units produced in second year,$32,800$ units$],[,],[,],[$Required:$,]]$

Determine the machine's second$-$year depreciation under the units$-$of$-$production method.

Depreciation per unit $$

Depreciation in year two $q,$