FA - Depreciation calculation for asset with non-whole number life year

Hi,

For my asset with

cost; 200

life year: 3 yr, 3 mths (39mths)

DPIS:  31-Mar-2017

Prorate date: is 01-jan-17 & fiscal year ends at 31 Dec 2017.

The "Depreciate When Placed in Service" is checked for "Yearly" convention.

I expect the annual deprecation will be: 200/39*12 = 61.54

Monthly deprecation: 61.54/10 = 6.154 (Mar to Dec)

However, the actual result is 5.41 (Asset # 18428)

Please kindly advise how 5.41 is calculated ? thanks！