In recent years, Avery Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning the buses is summarized as follows.

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 124,600. Actual miles of use in the first 3 years were:

2013?????.24,100

2014?????.33,500

2015?????.29,700

Calculate depreciation expense per mile under units-of-activity method.

Bus Acquired 1/1/12 1/1/12 1/1/13 123 Cost $ 98,600 120,000 96,020 Salvage Value $ 6,600 11,600 8,800 Useful Life in Years 5 5 5 Depreciation Method Straight-line Declining-balance Units-of-activity