In recent years, Freeman 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 below.

Bus	Acquired	Cost	Salvage Value	Useful Life in Years	Depreciation Method
1	1/1/12	$98,600	$6,500	4	Straight-line
2	1/1/12	313,000	10,300	4	Declining-balance
3	1/1/13	82,104	8,000	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 be125,600. Actual miles of use in the first 3 years were: 2013,24,000; 2014,35,600; and 2015,31,200.

Calculate depreciable cost for Bus 3.(Round answer to 2 decimal places, e.g. $0.50.)

Depreciable cost

$

per mile

a) Compute the amount of accumulated depreciation on each bus for each of the years presented below.(Round answers to 0 decimal places, e.g. $2,125.)

2012	2013	2014
BUS 1	$23023	$46050	$69075
BUS 2	$156500	$	$
BUS 3	$	$	$

(b) If bus no. 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	$	$