Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $108,000. The machine's useful life is estimated to be 4 years, or 140,000 units of product, with a $2,000 salvage value. During its second year, the machine produces 28,000 units of product. Determine the machines' second year depreciation under the straight-line method.
Multiple Choice
$27,500.
$21,600.
$27,000.
$26,500.
$21,200.