Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $86,800. The machine's useful life is estimated at 20 years, or 404,000 units of product, with a $6,000 salvage value. During its second year, the machine produces 34,400 units of product.

Double-declining-balance Depreciation
	Choose Factors:	×	Choose Factor(%)	=	Annual Depreciation Expense
		×		=	Depreciation expense
First year's depreciation		×		=
Second year's depreciation		×		=

Determine the machine’s second-year depreciation using the double-declining-balance method.