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A diesel-powered tractor with a cost of $254,100 and an estimated residual value of $8,100 is expected to have a useful operating life of 60,000

A diesel-powered tractor with a cost of $254,100 and an estimated residual value of $8,100 is expected to have a useful operating life of 60,000 hours. During April, the tractor was operated 100 hours.

Determine the depreciation for the month. If required, carry out any division to two decimal places. $

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