Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$45,900.$ The machine's useful life is estimated at $10$ years, or $389,000$ units of product, with a $$7,000$ salvage value. During its second year, the machine produces $32,900$ units of product. Determine the machine$$s second$-$year depreciation using the units$-$of$-$production method.