Splish Brothers Taxi Service uses the units-of-activity method in computing depreciation on its taxicabs. Each cab is expected to be driven 158,000 miles. Taxi no. 10 cost $35,000 and is expected to have a salvage value of $1,820. Taxi no. 10 is driven 28,500 miles in year 1 and 19,500 miles in year 2.

(a1) Calculate depreciation cost per mile using unit-of-activity method. (Round answer to 2 decimal places, e.g. 0.50.)

Depreciation cost $___ per mile

(b1) Determine the depreciation expense for each year (year 1 and year 2).