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At the beginning of the year, Kurtz Affiliates bought three used machines. The machines immediately were overhauled,

were installed, and started operating. Because the machines were different, each was recorded separately in the

accounts. Details for Machine A are provided below.

Compute year $2$ units$-$of$-$production depreciation expense for Machine B$,$ assuming a capitalized cost of $$44,940,$ an estimated life

of $30,000$ hours, $$4,500$ residual value, and actual year $2$ use of $8,000$ hours. $($Do not round intermediate calculations.$)$