Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $43,500. The machine's useful life is estimated at 10 years, or 385,000 units of product, with a $5,000 salvage value. During its second year, the machine produces 32,500 units of product. Compute depreciation in year 2 Cost Estimated useful life Salvage value Estimated total units of production Units produced in year 2 Required: $43,500 10 years $5,000 385,000 units 32,500 units Determine the machine's second-year depreciation using the double-declining-balance method.