The Ramirez company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $43,500. The useful life of the machine is estimated to be 10 years, or 385,000 units of product, with a salvage value of $5,000. During its second year, the machine produces 32,500 units of product.

A. Determine the machine's second-year depreciation and year-end book value using the straight-line method.

B. Determine the second year depreciation of the machine using the units of production method.

C. Determine the second-year depreciation of the machine using the double-declining-balance method.