Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$86,200$ : The machine's useful life is estimated at $10$ years, or $396,000$ units of product, with a $$7,000$ salvage value. During its second year, the machine produces $33,600$ 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,$],[,1,,=,$Depreciation expense per unit$],[,$I,,$=,],[$Year$,$Annual Production $($units$),,$Depreciation Expense,$],[$Year $2,,,,]]$