Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $114,000. The machine's useful life is estimated to be 5 years, or 210,000 units...

Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $114,000. The machine's useful life is estimated to be 5 years, or 210,000 units of product, with a $6,000 salvage value. During its second year, the machine produces 33,600 units of product. Determine the machines' second year depreciation under the straight-line method.