Ramirez Company installs a computerized manufacturing machine in its 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 using the units$-$of$-$production method.

$\backslash$table$[[$Units$-$of$-$production Depreciation$],[$Choose Numerator:,I,Choose Denominator:,$=,$Annual Depreciation Expense$],[,\frac{?}{?},,=,$Depreciation expense per unit$],[$Year$,\frac{?}{?},,=,],[$Year $2,$Annual Production $($units$),,$Depreciation Expense$],[,,,,]]$