Sarita Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $67,000. The machine's useful life is estimated at 10 years, or 420,000 units of product, with a $4,000 salvage value. During its second year, the machine produces 29,900 units of product, Determine the machine's second-year depreciation using the units-of-production method. *Please explain how you get your answer and make sure that it is 100% correct. Thank you