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Depreciation by Units-of-activity Method A diesel-powered tractor with a cost of $171,900 and an estimated residual value of $8,100 is expected to have a useful

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Depreciation by Units-of-activity Method A diesel-powered tractor with a cost of $171,900 and an estimated residual value of $8,100 is expected to have a useful operating life of 91,000 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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