Required information $[$The following information applies to the

questions displayed below.$]$ 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 using the

units$-$of$-$production method.