Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $117,000. The machines useful life is estimated to be 10 years, or 130,000 units of product, with a $3,000 salvage value. During its second year, the machine produces 10,400 units of product. Determine the machines second year depreciation under the units-of-production method. (Do not round intermediate calculations.)Multiple Choice$9,120.$11,400.$11,700.$9,360.$12,000.