Company A purchased a new truck at a cost of $35,000. The truck has a 5 year life expectancy and can be expected to provide service for 100,000 miles. At the end of the 5 years, it is expected to have a trade-in value of $5,000.

The truck provided good service and was used for 35,000 miles in year 1, 20,000 miles in year 2, 18,000 miles in year 3, 15,000 miles in year 4, and 12,000 miles in year 5.

Calculate the depreciable cost of the truck.