Calculating Units$-$of$-$Production Depreciation

Swift Trucking Company purchased a long$-$haul tractor$-$trailer for $$600,000$ at the beginning of the year. The expected useful life of the tractor$-$trailer rig was $8$ years or $500,000$ miles. Salvage value was estimated to be $$80,000.$ During the first $5$ years of use, the rig logged the following usage in miles:

$\backslash$table$[[$Year $1,80,000,$miles$],[$Year $2,75,000,$miles$],[$Year $3,80,000,$miles$],[$Year $4,76,000,$miles$],[$Year $5,60,000,$miles$],[$Total$,371,000,$miles$]]$

Calculate the depreciation expense to be taken on the tractor$-$trailer for each year using:

$($a$)$ Units$-$of$-$production method

Round your answer to the nearest whole number.

$\backslash$table$[[$Year$,$Depr exp$],[1,$$