Burger Chef acquired a delivery truck on March 1, Year 1, for $29,100. The company estimates a residual value of $2,700 and a four- year service life. It expects to drive the truck 66,000 miles. Actual mileage was 12,500 miles in Year 1 and 13,300 miles In Year 2. Calculate depreciation expense using the Units-of-Production method for Year 2, assuming a December 31 year-end. (Do not round Intermediate calculations.) Year Depreciation Expense Year 2