Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $81,400. The machine's useful life is estimated at 20 years, or 387,000 units of product, with a $4,000 salvage value. During its second year, the machine produces 32,700 units of product.

Choose Numerator: Units-of-production Depreciation Choose Denominator: = = Annual Depreciation Expense Depreciation expense per unit Depreciation Expense Year Annual Production (units) 2