Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $101,000. The machine's useful life is estimated to be 10 years, or 340,000 units of product, with a $9,000 salvage value. During its second year, the machine produces 27,200 units of product. Determine the machines' second year depreciation under the straight-line method.

$7,360.

$9,200.

$10,100.

$8,080.

$11,000.