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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$49,100.$ The machine's useful life is estimated at $10$ years, or $401,000$ units of product, with a $$9,000$ salvage value. During its second year, the machine produces $34,100$ 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$[[$Annual Depreciation$],[$Expense$]]],[,1,,=,$Depreciation expense$],[,1,,=,],[$Year $2$ Depreciation,,,,$],[$Year end book value $($Year $2),,,,]]$