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Part $3$ of $3,[$The following information applies to the questions displayed below.$]$

Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of

$$80,600.$ The machine's useful life is estimated at $10$ years, or $388,000$ units of product, with a $$3,000$ salvage value.

During its second year, the machine produces $32,800$ units of product.

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