Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $44,000. The machine's useful life is estimated at 10 years, or 355,000 units of product, with a $4,950 salvage value. During its second year, the machine produces 33,000 units of product.

Determine the machines second-year depreciation using the double-declining-balance method.