Wakefield Industries purchased a delivery vehicle on January 1, 2019, for $30,000. They paid sales taxes of $2,000 and one years insurance premium of $2,000 on the same day. The company estimated a residual value of $3,000 at the end of the 5-year expected service life.

Expected usage (in miles) of the new delivery vehicle
2019	16,000
2020	22,000
2021	25,000
2022	21,000
2023	16,000

Mileage estimates were based on expected increases in customers and the addition of a second delivery vehicle in 2022.

What was the book value of the vehicle at December 31, 2021, under the straight-line and units-of-production depreciation methods, respectively?

Select one:

a. $13,600; $12,580

b. $15,400: $14,470

c. $13,800; $12,990

d. $12,800; $11,840

e. $14,600; $13,730