Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $93,000. The machine's useful life is estimated to be 20 years, or 390,000 units of product, with a $7000 salvage value. During its second year, the machine produces 15,600 units of product. Determine the machines' second year depreciation under the units-of-production method. (Do not round intermediate calculations.)
A. $4650.
B. $4300.
C. $3440.
D. $5000.
E. $3720.
Answer: C
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