Units$-$of$-$Production Method

A light car is purchased on January $1$ at a cost of $$27,700.$ It is expected to serve for eight years and have a salvage value of $$3,000.$ It is expected to be used for $96,000$ miles over its eight$-$year useful life. Using the units$-$of$-$production method, calculate the depreciation expense for the first and third years of use if the car is driven $20,000$ miles in year $1$ and $18,000$ miles in year $3.$ Round interim calculations to two decimal places.