Pharoah Taxi Service uses the units-of-activity method in computing depreciation on its taxicabs. Each cab is expected to be driven 157,000 miles. Taxi 10 cost $31,800 and is expected to have a salvage value of $400. Taxi 10 was driven 37,000 miles in 2021 and 30,000 miles in 2022.

Determine depreciation cost for 2013 and 2014: $