Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $47,000. The machine's useful life is estimated at 10 years, or 390,000 units of product, with a $8,000 salvage value. During its second year, the machine produces 33,000 units of product.

Determine the machines second-year depreciation using the units-of-production method.

Units-of-production Depreciation
Choose Numerator:	/	Choose Denominator:	=	Annual Depreciation Expense
Cost minus salvage	/	Total units of production	=	Depreciation expense per unit
	/		=	0
Year	Annual Production (units)		Depreciation Expense
Year 2