Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $43,500. The machines 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.
					Cost	EUL	Total Units	Salvage	Units Year 2
					$43,500	10	385,000	$5,000	32,500
Required:
Determine the machines second-year depreciation using the double-declining-balance method.
(Use cells A2 to J5 from the given information to complete this question.)
Double-declining-balance Depreciation
	Choose Factors:	x	Choose Factor(%)	=	Annual Depreciation Expense
Year	Beginning book value	x	Double the straight-line rate	=	Depreciation expense
1	$43,500	x		=
2		x		=