Answer:
$612
Explanation:
To compute the depreciation, first we have to compute the depreciation per hour which is given below:
= (Cost of diesel-powered tractor  - estimated residual value) ÷ (useful operating life)
= ($186,240 - $5,700) ÷ (59,000 hours)
= ($180,540) ÷ (59,000 hours)
= $3.06 per hour
Now the depreciation would be
= Operated hours  × depreciation per hour
= 200 units × $3.06
= $612