Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of

$$86,800.$ The machine's useful life is estimated at $20$ years, or $404,000$ units of product, with a $$6,000$ salvage value.

During its second year, the machine produces $34,400$ units of product.

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