Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $ 43,500. The machine’s useful life is estimated at 10 years, or 385,000 units of product, with a $ 5,000 salvage value. During its second year, the machine produces 32,500 units of product. Determine the machine’s second- year depreciation under the straight- line method.