Can you solve this general accounting problem using accurate calculation methods?

A company buys a machine for $240,000, with a salvage value of $20,000 and an expected output of 440,000 units over its useful life. In Year 1, the machine produces 60,000 units, and in Year 2, it produces 45,000 units. Using the units of production method, what is the depreciation expense for Year 2