Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$87,000.$ The machine's useful life is estimated at $20$ years, or $395,000$ units of product, with a $$8,000$ salvage value. During its second year, the machine produces $33,500$ units of product.

Determine the machine's second$-$year depreciation using the units$-$of$-$production method.

$\backslash$table$[[$Units$-$of$-$production Depreciation$],[$Choose Numerator:,Choose Denominator:,$=,$Annual Depreciation Expense$],[,,=,$Depreciation expense per unit$],[,,=,],[$Year$,$Annual Production $($units$),,$Depreciation Expense$],[$Year $2,,,]]$