Ramirez Company installs a computerized manufacturing machine in its.factory at the beginning of the year at a cost of $$87,000.$ The machine's useful life is estimated at $20$ years, or $395,000$ units of product, with a $$8,000$ salvage value. During its second year, the machine produces $33,500$ units of product.

Determine the machine's second$-$year depreciation using the double$-$declining$-$balance method.

$\backslash$table$[[$Double$-$declining$-$balance Depreciation$],[,$Choose Factors:,$x,$Choose Factor$(\%),,=,\backslash$table$[[$Annual Depreciation$],[$Expense$]]],[,7,x$:$,,$grad,$=,$Depreciation expense$],[$First year's depreciation,F$,,,,=,],[$Second year's depreciation,$7,x,,,=,$:$\text{'}$