A truck acquired at a cost of $230,000 has an estimated residual value of $14,000, has an estimated useful life of 60,000 miles, and was driven 6,000 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 hour
(c)	The units-of-output depreciation for the year	$

A building acquired at the beginning of the year at a cost of $83,200 has an estimated residual value of $5,000 and an estimated useful life of 4 years. Determine the following.

(a)	The double-declining-balance rate		%
(b)	The double-declining-balance depreciation for the first year	$