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

at a cost of $$83,600.$ The machine's useful life is estimated at $20$ years, or $398,000$ units of product, with a

$$4,000$ salvage value. During its second year, the machine produces $33,800$ units of product.

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