Wicktand Company installs a manufacturing machine in its production facility at the begirning of the year at a cost of $101,000. The machines useful afe is estimated to be 10 years, or 340.000 units of product, with a $9.000 talvage value. Duritig its second year, the machine produces 27,200 unifs of product. Determine the machines' second year depreciation under the straight-line method