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Ramirez Company Installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$43,500.$ The machine's useful life is estimated at $10$ years, or $385,000$ units of product, with a $$5,000$ salvage value. During its second year, the machine produces $32,500$ units of product.

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

$\backslash$table$[[$Choose Numerator:,S$,$Choose Denominator:,$=,\backslash$table$[[$Annual Depreciation$],[$Expense$]]],[,$L$,,$Line Depreciation,$],[,,,=,$Depreciation expense$],[,,=,,],[$Year $2$ Depreciation,,,,$],[$Year end book value $($Year $2),,,,]]$