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, ar 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. Choose Numerator: Units-of-production Depreciation Choose Denominator: = Cost minus salvage Total units of production = Annual Depreciation Expense Depreciation expense per unit 80,400 / 402,000 = $ 0.20 Year Annual Production (units) Depreciation Expense Year 2