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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$43,500.$ The machine's useful life is estimated at $10$ years, or $385,000$ units of product, with a $$5,000$ salvage value. During its second year, the machine produces $32,500$ units of product.

Determine the machine's second$-$year depreciation using the units$-$of$-$production method.

$\backslash$table$[[$Units$-$of$-$production Depreciation$],[$Cho$,,$I,Choose Denominator:,$=,$Annual Depreciation Expense$],[$Cos$,,$I,Total units of production,$=,$Depreciation expense per unit$],[$$$,38,500,$I,$385,000,=,0\mathrm{.}10],[$Year$,$Annual Production $($units$),$Depreciation Expense$],[$Year $2,,,,]]$