The Mohr Company purchases a machine at the beginning of the year at a cost of $44,000. The machine is depreciated using the units of production method. The company estimates that it will use the machine for 5 years, during which time it expects to produce 82,000 units. The machine is estimated to have a salvage value of $3,000. The firm produces 10,700 units in year 1 and 7,700 units in year 2. The depreciation expense in year 2 is ?