Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $103,000. The machine's useful life is estimated to be 5 years, or 210,000 units of product, with a $7,000 salvage value. During its second year, the machine produces 33,600 units of product. Determine the machines' second year depreciation under the units-of-production method. (Do not round intermediate calculations.)