Sheffield Corp. purchased a delivery truck for $$32,000$ on January $1,2020.$ The truck has an expected salvage value of $$2,000,$ and is expected to be driven $100,000$ miles over its estimated useful life of $8$ years. Actual miles driven were $14,700$ in $2020$ and $12,300$ in $2021.$

Calculate depreciation expense per mile under units$-$of$-$activity method. $($Round answer to $2$ decimal places, eg$.0\mathrm{.}50.)$

Depreciation expense

$ per mile

Compute depreciation expense for $2020$ and $2021$ using $(1)$ the straight$-$line method, $(2)$ the units$-$of$-$activity method, and $(3)$ the double$-$declining$-$balance method. $($Round depreciation cost per unit to $2$ decimal places, e$.$g$.0\mathrm{.}50$ and depreciation rate to $0$ decimal places, e$.$g$.15\%.$ Round final answers to $0$ decimal places, e$.$g$.2,125.)$

$\backslash$table$[[,,$Depreciation Expense$],[,,2020,2021],[(1),$Straight$-$line method,$$,$$