Copacabana Bus Lines uses the units-of-activity method in depreciating its buses. One bus was purchased on January 1, 2011, at a cost of R$168,000. Over its 4-year useful life, the bus is expected to be driven 100,000 miles. Residual value is expected to be R$8,000.

Instructions
(a) Compute the depreciation cost per unit.
(b) Prepare a depreciation schedule assuming actual mileage was: 2011, 26,000; 2012, 32,000; 2013, 25,000; and 2014, 17,000.