Exercise 10-5 Units-of-production depreciation P1 Ramirez Company installs a computerized manufacturing machine in its factory at the beginning year at a cost of $43.500. The machine's useful life is estimated at 10 years, or 385,000 units of with a $5,000 salvage value. During its second year, the machine produces 32,500 units of but Determine the machine's second-year depreciation using the units-of-production method