A delivery truck was purchased for $300,000. It was expected to have a 10 year life and drive a total of 400,000 miles. The residual value is $10,000. The miles driven in the first year was 11,000 miles and 13,000 miles in the second year. Using Activity-based method, compute the first two years of depreciation expense. Show your work. (round cost per mile to nearest cent).