Wickiand Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of 582,000 . The machine's useful ife is estimated to be 10 years, or 260,000 units of product, with a $8,000 salvage value. During its second year, the machine produces 20,800 units of product. Determine the machines' second year depreciation under the units-of-production method. (Do not round intermediate calculations.)