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

$[$The following information applies to the questions displayed below.$]$

Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $$45,900.$ The machine's useful life is estimated at $10$ years, or $389,000$ units of product, with a $$7,000$ salvage value. During its second year, the machine produces $32,900$ units of product.

Exercise $8-5($Algo$)$ Units$-$of$-$production depreciation LO P$1$

Determine the machine's second$-$year depreciation using the units$-$of$-$production method.

$\backslash$table$[[$Units$-$of$-$production Depreciation$],[$Choose Numerator:,I,Choose Denominator:,$=,$Annual Depreciation Expense$],[,1,,=,$Depreciation expense per unit$],[,1,,=,],[$Year$,$Annual Production $($units$),,$Depreciation Expense,$],[$Year $2,,,,]]$