Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a costof $43,500. The machine's useful ife 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 depreclation and year end book value under the straight-line method