The Wickland Company installs a manufacturing machine at its production facility early in the year at a cost of $154,000. The useful life of the machine is estimated to be 5 years, or 370,000 units of product, with a salvage value of $6,000. During its second year, the machine produces 59,200 units of product. 

Determine the second-year depreciation of the machines under the straight-line method.