Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $82,000. The machine's useful life is estimated to be 10 years, or 260,000 units of product, with a $8,000 salvage value. During its second year, the machine produces 20,800 units of product. Determine the machines' second year depreciation under the straight-line method. Multiple Choice $5,920. $7,400. $8,200. $6,560. $9,000.