Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $85,400. The machine's useful life is estimated at 20 years, or 402.000 units of product, with a $5,000 salvage value. During its second year, the machine produces 34,200 units of product Exercise 8-5 Units-of-production depreciation LO P1 Po Determine the machine's second-year depreciation using the units-of-production method. Choose Numerator: Cost minus salvage Units-of-production Depreciation Choose Denominator: Total units of production - - Annual Depreciation Expense Depreciation expense per unit Depreciation Expense Year Annual Production (units) 2