A company purchased equipment valued at $200,000 on January 1. The equipment has an estimated useful life of six years or five million units.

A company purchased equipment valued at $200,000 on January 1. The equipment has an estimated useful life of six years or five million units. The equipment is estimated to have a salvage value of $13,400. Assuming the straight-line method of depreciation, what is the annual depreciation for the second year if 1.5 million units were produced?