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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$45,900.$ The machine's useful life is estimated at $10$ years, or $389,000$ units of product, with a $$7,000$ salvage value.

During its second year, the machine produces $32,900$ units of product.

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

$\backslash$table$[[$Double$-$declining$-$balance Depreciation$],[.,$Choose Factors:,$x,$Choose Factor$(\%),=,\backslash$table$[[$Annual Depreciation$],[$Expense$]]],[,-,,-,=,$Depreciation expense$],[$First year's depreciation,,$,,=,],[$Second year's depreciation,$7,,=,=,]]$