On January $3,2025,$ Swifty Delivery Service purchased a truck at a cost of $$62,000.$ Before placing the truck in service, Swifty Delivery Service spent $$3,000$ painting it$,$ $$2,400$ replacing tires, and $$2,600$ overhauling the engine. The truck should remain in service for five years and have a residual value of $$5,000.$ The truck's annual mileage is expected to be $28,000$ miles in each of the first four years and $18,000$ miles in the fifth year$-130,000$ miles in total. In deciding which depreciation method to use, Jacob Nealy, the general manager, requests a depreciation schedule for each of the depreciation methods $($straight$-$line, units$-$of$-$production, and double$-$declining$-$balance$).$

Read the requirements.

$\backslash$table$[[12-31-2025,$$$,65,000,5$ years,$=$$$,13,000|$$$|,13,000,57,000],[12-31-2026,,65,{000}^{TT},5$ years,$=,13,000,26,000\text{'},44,000],[12-31-2027,,65,{000}^{TT},5$ years,$=,13,000,39,{000}^{TT},31,000],[12-31-2028,,65,{000}^{TT},5$ years,$=,13,000,52,{000}^{TT},18,000],[12-31-2029,,65,{000}^{TT},5$ years,$=,13,000,65,{000}^{TT},5,000]]$

Before completing the units$-$of$-$production depreciation schedule, calculate the depreciation expense per unit. Select the formula, then enter the amounts and calculate the depreciation expense per unit. $($Round depreciation expense per unit to two decimal places.$)$

$\backslash$table$[[(,$Cost,$-,$Residual value,$),$Useful life in units,$=,$Depreciation per unit$],[,70,000,-$$$,5,000,),130,000,=,0\mathrm{.}50]]$

Prepare a depreciation schedule using the units$-$of$-$production method. $($Enter the depreciation per unit to two decimal places, $X$.$XX$.)$

Units$-$of$-$Production Depreciation Schedule

$\backslash$table$[[$Date$,\backslash$table$[[$Asset$],[$Cost$]],$Depreciation for the Year,$\backslash$table$[[$Accumulated$],[$Depreciation$]],\backslash$table$[[$Book$],[$Value$]]],[\backslash$table$[[$Depreciation$],[$Per Unit$]],,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Depreciation$],[$Expense$]]],[1-3-2025,70000,,,,,,],[12-31-2025,,0\mathrm{.}50,x,,=,,],[12-31-2026,,0\mathrm{.}50,x,,=,,],[12-31-2027,,0\mathrm{.}50,,,=,,],[12-31-2028,,0\mathrm{.}50,,,=,,],[12-31-2029,,0\mathrm{.}50,x,,=,,]]$