Chubbyville purchases a delivery van for $23,100. Chubbyville estimates that at the end of its four-year service life, the van will be worth $1,900. During the four-year period, the company expects to drive the van 102,000 miles.

Actual miles driven each year were 24,000 miles in Year 1; 25,000 miles in Year 2; 19,000 miles in Year 3; and 23,000 miles in Year 4. Note that actual total miles of 91,000 fall short of expectations by 11,000 miles. Calculate annual depreciation for the four-year life of the van using activity-based methods.