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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$84,200.$ The machine's useful life is estimated at $20$ years, or $391,000$ units of product, with a $$6,000$ salvage value. During its second year, the machine produces $33,100$ units of product.

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

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