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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$87,000.$ The machine's useful life is estimated at $20$ years, or $395,000$ units of product, with a $$8,000$ salvage value. During its second year, the machine produces $33,500$ units of product.

Determine the machine's second$-$year depreciation and year end book value under the straight$-$line method.