In recent years, Avery Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information conserning the buses is summarized as follow.

Bus	Acquired	cost	salvage Value	Useful Life in Years	Depreciation Method
1	1/1/12	$99,100	$7,900	4	Strait-line
2	1/1/12	128,000	11,000	4	Declining- balance
3	1/1/13	66,350	8,800	5	Unit-of-activity

For the declining -balance method, the company uses the double-declining rate. for the units-of-activity method, total miles are expected to be 115,100. Actual miles of use in the first 3 years were: 2013, 23,400; 2014, 32,700; and 2015, 31,900. For Bus #3, calculate depreciation expense per mile under units-of-activity method.(Round answer to 2 decimal places,e.g.$0.50.).

Compute the amount of accumulated depreciation on each bus at December 31, 2014 (Round answers to 0 decimal places, e.g. $2,125.).

2014
BUS 1	$
BUS 2	$
BUS3	$

If bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in 2012 and 2013? (Round answers to 0 decimal places, e.g.$2,125.).

	2012	2013
Depreciation expense	$	$