Burger Chef acquired a delivery truck on March 1, 2021, for $15,400. The company estimates a residual value of $2,200 and a six-year service life. It expects to drive the truck 66,000 miles. Actual mileage was 12,000 miles in 2021 and 13,100 miles in 2022.

Calculate depreciation expense using the activity-based method for 2021 and 2022, assuming a December 31 year-end. (Do not round intermediate calculations.)