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Required Information

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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$48,400.$ The machine's useful life is estimated at $10$ years, or $394,000$ units of product, with a $$9,000$ salvage value. During its second year, the machine produces $33\mathrm{.}400$ units of product.

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

$\backslash$table$[[$Double$-$declining$-$balance Depreciation,Annual Depreciation$],[$Expense$,,,,,,,]]$