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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$47,000.$ The machine's useful life is estimated at $10$ years, or $390,000$ units of product, with a $$8,000$ salvage value. During its second year, the machine produces $33,000$ units of product.

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

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