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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$84,200.$ The machine's useful life is estimated at $20$ years, or $391,000$ units of product, with a $$6,000$ salvage value. During its second year, the machine produces $33,100$ units of product.

Determine the machine's second$-$year depreciation and year end book value under the straight$-$line method.

$\backslash$table$[[$Straight$-$Line Depreciation,$],[$Choose Numerator:,I,Choose Denominator:,$=,\backslash$table$[[$Ann$$al Depreciation$],[$Expense$]]],[,/,,=,$Depreciation expense$],[$Year $2$ Depreciation,$\frac{?}{?},,=,],[$Year end book value $($Year $2),,,0,]]$