Wildhorse Bus Lines uses the units-of-activity method in depreciating its buses. One bus was purchased on January 1, 2022, at a cost of $129,000. Over its 4-year useful life, the bus is expected to be driven 216,250 miles. Salvage value is expected to be $7,900.

1. Compute the depreciation cost per unit.

2. Prepare a depreciation schedule assuming actual mileage was: 2022, 51,600; 2023, 67,000; 2024, 52,800; and 2025, 44,850.