Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$85,400.$ The machine's useful life is estimated at $20$ years, or $402,000$ units of product, with a $$5,000$ salvage value. During its second year, the machine produces $34,200$ units of product.

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