In recent years, Blue Spruce Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below.

Machine		Acquired		Cost		Salvage Value		Useful Life (in years)		Depreciation Method
1		Jan. 1, 2020		$ 96,800		$ 13,000		8		Straight-line
2		July 1, 2021		88,500		12,000		5		Declining-balance
3		Nov. 1, 2021		98,000		8,000		6		Units-of-activity

For the declining-balance method, Blue Spruce Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 45,000. Actual hours of use in the first 3 years were 2021, 700; 2022, 4,900; and 2023, 8,000.

(a1)

For Machine #3, calculate depreciable cost per hour under units-of-activity method.

Depreciable cost

$enter depreciable cost per mile in dollars

per hour