Complex Corporation started operations on 1/1/15. At 12/31/15, the company owned the following leases in Canada:

Compute DD&A for Canada, assuming the following:

a. No exclusions from the amortization base, and using unit-of-production converted to a common unit of measure based on energy (equivalent Mcf).

b. No exclusions from the amortization base, and using unit-of-revenue method.

c. All possible costs are excluded from amortization, and using a common unit of measure based on energy (equivalent Mcf).

d. All possible costs are excluded from amortization, and using unit-of-revenue method.

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Lease A-Proved property -Wells and equipment. Lease B Proved property.. -Wells and equipment. Lease C Unproved property. $ 75,000 500,000 90,000 800,000 60,000 Wells-in-progress Lease C. 125,000 Proved Reserves Oil... Gas 200,000 bbl 900,000 Mcf Production Oil. Gas 10,000 bbl 50,000 Mcf The production was sold at $70/bbl and $5.50/Mcf. Current prices at 12/31/15 are $75/ bbl and $6.00/Mcf.