On January 1, Apple Company paid $48,000 for a new delivery truck. It was estimated that the truck would be driven 100,000 miles during the next 5 years, at which time it would have a savage value of $3,000. During the first and second years, the truck was driven 22,000 and 18,000 miles, respectively.

Required: How much is accumulated depreciation using the unit of output (miles driven) method at the end of year 2?