The Wickland Company installs a manufacturing machine in its production plant at the beginning of the year at a cost of $97,000. The useful life of the machine is estimated to be 20 years, or 340,000 units of product, with a salvage value of $3,000. During its second year, the machine produces 13,600 units of product. Determine the second-year depreciation of the machines using the units-of-production method. (Do not round intermediate calculations.)