In recent years, Avery Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning the buses is summarized as follows. Bus Acquired Cost Salvage Value Useful Life in Years Depreciation Method 1 1/1/13 $97,200 $5,700 5 Straight-line 2 1/1/13 122,000 10,000 5 Declining-balance 3 1/1/14 78,200 8,000 4 Units-of-activity For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 117,000. Actual miles of use in the first 3 years were: 2014, 27,600; 2015, 32,400; and 2016, 30,400.

(a1) Your answer is correct. Calculate depreciation expense per mile under units-of-activity method. (Round answer to 2 decimal places, e.g. 0.50.) Depreciation expense $ per mile SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 4 of 5 used

(a2) Your answer is correct. Compute the amount of accumulated depreciation on each bus at December 31, 2015. (Round answers to 0 decimal places, e.g. 2,125.) 2015 BUS 1 $ BUS 2 $ BUS 3 $ SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 1 of 5 used

(b) If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in 2013 and 2014? (Round answers to 0 decimal places, e.g. 2,125.) 2013 2014 Depreciation expense $ $