Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $45,700. The machine's useful life is estimated at 10 years, or 397,000 units of product, with a $6,000 salvage value. During its second year, the machine produces 33,700 units of product. Exercise 8-5 Units-of-production depreciation LO P1 Determine the machine's second-year depreciation using the units-of-production method. Units-of roduction Depreciation Choose Denominator: Choose Numerator: 1 Annual Depreciation Expense Depreciation expense per unit / Year Annual Production (units) Depreciation Expense 2