Crashem inc uses delivery vehicles to transport goods to retail locations. The controller has determined the average cost for gasoline is $0.20 per km driven. Additional vehicle operating costs are insurance $23,240 per year, routine maintenance $1,250 per month and annual licensing fees $150 per vehicle. The company has 24 vehicles in its fleet, driving a total 155,250 km last year. The company has a dec 31 year end.

Vehicle 22 was purchased on march 1 and drove 12,375km during the year, what cost would the controller assign it to at dec 31?

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