Copacabana Bus Lines uses the units-of-activity method in depreciating its buses. One bus was purchased on January 1, 2020, at a cost of R$145,000. Over its 4-year useful life, the bus is expected to be driven 100,000 miles. Residual value is expected to be R$15,000.

Instructions
a. Compute the depreciable cost per unit.
b. Prepare a depreciation schedule assuming actual mileage was 2020, 27,000; 2021, 32,000; 2022, 24,000; and 2023, 17,000.