A truck acquired at a cost of $165,000 has an estimated residual value of $8,650, has an estimated useful life of 59,000 miles, and was driven 4,700 miles during the year. Determine the following. If required, round your answer for the depreciation rate to two decimal places.

(a)	The depreciable cost
(b)	The depreciation rate		per mile
(c)	The units-of-activity depreciation for the year