Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $45,500. The machine's useful life is estimated at 10 years, or 320,000 units of product, with a $7,100 salvage value. During its second year, the machine produces 34,500 units of product.

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