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

A diesel$-$powered tractor with a cost of $$152,280$ and an estimated residual value of $$6,200$ is expected to have a useful operating life of $83,000$ hours. During

April, the tractor was operated $200$ hours.

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

$