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 concerning the buses is summarized as follows.

Bus		Acquired		Cost		Salvage Value		Useful Life in Years		Depreciation Method
1		1/1/12		$ 96,400		$ 6,400		5		Straight-line
2		1/1/12		112,000		10,100		5		Declining-balance
3		1/1/13		80,580		7,500		5		Units-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 121,800. Actual miles of use in the first 3 years were: 2013, 27,200; 2014, 32,100; and 2015, 31,200.

A.For Bus #3, calculate depreciation expense per mile under units-of-activity method. (round to 2 decimal places)

B. Compute the amount of accumulated depreciation on each bus at December 31, 2014. (round to 2 decimal places)

C. 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 to 2 decimal places)