Pine Ridge Corporation purchased a delivery van for $40,000 on January 1, 2018. The van has an expected salvage value of $2,000 and is expected to be driven 150,000 miles over its estimated useful life of 10 years. Actual miles driven were 18,500 in 2018 and 20,200 in 2019. Calculate the depreciation expense per mile under the units-of-activity method.

Please provide the answer to this general accounting question with proper steps.

Amazon Industries has a break-even point in sales of $920,000, and its variable expenses are 60% of sales. If the company incurred a loss of $27,600 last year, what must have been the actual sales? a) $851,000 b) $890,000 c) $860,000 d) $750,000