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 and year end book value under the straight-line method,

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