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

A diesel$-$powered tractor with a cost of $$174,340$ and an estimated residual value of $$5,500$ is expected to have a useful operating life of $67,000$ 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.

fill in the blank $1$ of $1$$