Denver Hardware Company has a giant paint mixer that cost $\$ 31,500$ plus $\$ 400$ to install. The estimated salvage value of the paint mixer at the end of its useful life in 15 years is estimated to be $\$ 1,900$. Denver estimates that the machine can mix 850,000 cans of paint during its lifetime. Compute the second full year's depreciation expense, using the following methods:

1. Straight-line.

2. Units-of-production, assuming that the machine mixes 51,000 cans of paint during the second year.