Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$43,500.$ The machine$$s 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.

Determine the machine$$s second$-$year depreciation and year end book value under the straight$-$line method.