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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of

$$85,400.$ The machine's useful life is estimated at $20$ years, or $402,000$ units of product, with a $$5,000$ salvage value.

During its second year, the machine produces $34,200$ units of product.

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