In the units-of-production method, a cost per unit of production is calculated, and depreciation expense for a year is found by multiplying this unit cost by the number of units that the asset produced in that year.

Clark Company purchased a truck in 2011 for $44,000. It estimated that the truck would provide services for 100,000 miles and would have a residual value of $4,000.

Its depreciable cost was $ .

Its estimated cost per mile was $ .

In 2012, the truck was driven 15,000 miles. Its depreciation expense in 2012 was $ .