Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $ 80,600. The machines useful life is estimated at 10 years, or 388,00 units of product, with a $ 3000 salvage value. During its second year, the machine produces 32, 800 units of product

Determine the machines second-year depreciation and year end book value under the straight-line method.