Bayou Oil Corporation had the following information and account balances for the years shown relating to Lease No. 1.

REQUIRED: Compute DD&A for the year ended 12/31/16 using:

a. A common unit of measure based on equivalent Mcf

b. Gas as the dominant mineral

c. Same relative proportion

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12/31/15 12/31/16 Proved property cost $ 40,000 $ 40,000 Accumulated DD&A-proved property. 4,000 Wells and equipment IDC.... 400,000 600,000 Accumulated DD&A-wells and equipment-IDC.. 60,000 Wells and equipment L&WE... 300,000 420,000 Accumulated DD&A-wells and equipment-L&WE 45,000 2015 2016 Proved reserves, 12/31-Oil.. 30,000 bbl 50,000 bbl Gas.. 450,000 Mcf 600,000 Mcf Proved undeveloped reserves, 12/31-Oil 10,000 bbl 12,000 bbl Gas. 200,000 bbl 120,000 bbl Production during 2015 and 2016-Oil 5,000 bbl 7,000 bbl Gas. 50,000 Mcf 70,000 Mcf