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Required information

Use the following information for the Exercises below. $($Algo$)$

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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$81,400.$ The machine's useful life is estimated at $20$ years, or $387,000$ units of product, with a $$4,000$ salvage value.

During its second year, the machine produces $32,700$ units of product.

Exercise $8-6($Algo$)$ Double$-$declining$-$balance depreciation LO P$1$

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