In recent years, Splish 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.

For the declining$-$balance method, the company uses the double$-$declining rate. For the units$-$of$-$activity

method, total miles are expected to be $125,000.$ Actual miles of use in the first $3$ years were: $2019,27,000$;

$2020,35,000$; and $2021,33,000.$

Calculate depreciable cost per mile for Bus $3.($Round answer to $2$ decimal places, e$.$g$.0\mathrm{.}50.)$

Compute the amount of accumulated depreciation on each bus at December $31,2020.$

Accumulated Depreciation

at December $31,2020$

BUS $1,$

BUS $2$

BUS $3$

If Bus no$.2$ was purchased on April $1$ instead of January $1,$ what is the depreciation expense for this bus

in $2018$ and $2019?($Round answers to $0$ decimal places, e$.$g$.2,125.)$