Depreciation by units$-$of$-$activity method

A diesel$-$powered tractor with a cost of $$178,680$ and an estimated residual value of $$8,400$ is expected to have a useful operating life of $86,000$ hours. During April, the tractor was operated $300$ hours.

Determine the depreciation for the month. If required, carry out any division to two decimal places.

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