On January 1, Year 1, Friedman Company purchased a truck that cost $27,000. The truck had an expected useful life of 100,000 miles over 8 years and an $7,000 salvage value. During Year 2, Friedman drove the truck 38,000 miles. The amount of depreciation expense recognized in Year 2 assuming that Friedman uses the units-of-production method is:

Multiple Choice

$7,600.

$10,260.

$3,375.

$2,500.