On January $1,$ Year $1,$ Marino Moving Company paid $$66,000$ cash to purchase a truck. Marino planned to drive the truck for $136,000$ miles and then to

sell it$.$ The truck was expected to have an $$11,600$ salvage value. The truck was actually driven $49,000$ miles during Year $1$; $29,000$ miles during Year $2$;

$44,000$ miles during Year $3$; and $19,000$ miles during Year $4.$ If Marino uses the units$-$of$-$production method, the amount of depreciation expense

recognized on the Year $4$ income statement is:

Multiple Choice

$$5,600.$

$$38,800.$

$$7,600.$

$$49,000.$