Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $48,000. The machine's useful life is estimated at 5 years, or 400,000 units of product, with a $8,000 salvage value. During its second year, the machine produces 37,000 units of product. Determine the machines second-year depreciation using the double-declining-balance method.