Rapid Deliveries purchased a delivery truck on July 1, 2006, at a cost of $11,200. The truck has an estimated useful life of 4 years or 40,000 miles and a salvage value of $800. If the truck was driven 5,200 miles during 2006, the depreciation expense for 2006 under the units-of-production method would be

a.

$1,300

b.

$728

c.

$1,352

d.

$1,456