Valentine Corp purchased a refrigerated truck for $27,000. Its useful life is estimated as 85,000 miles, with a salvage value of $2,220. Using the units-of-production depreciation method, given the annual usage information, calculate the book value at the end of year 3. (Round your depreciation per unit to three decimal places. Round your answer to the nearest cent.) YEAR MILES 1 17,105 2 15,585 3 18,436 4 20,717