2. Calculate TOTAL DD&A Expense for 20X4 under Successful Effort accounting using either the Unit of Production (UOP) or the Equivalent Method (40pt). Both oil and gas are produced from Cross Oil Corporation's lease in Oklahoma. Additional information as of 1/1/X4: Unrecovered IDC (unamortized IDC). . .. $900,000 100,000 300,000 50,000 Beginning of year accumulated DD&A equipment.... Estimated proved reserves, 12/31/X4 Oil Gas... Estimated proved undeveloped reserves, 12/31/X4 Oil Gas Production during 20X4 200,000 bbl 1,000,000 Mcf 90,000 bbl 520,000 Mcf 10,000 bbl 300,000 Mcf 2. Calculate TOTAL DD&A Expense for 20X4 under Successful Effort accounting using either the Unit of Production (UOP) or the Equivalent Method (40pt). Both oil and gas are produced from Cross Oil Corporation's lease in Oklahoma. Additional information as of 1/1/X4: Unrecovered IDC (unamortized IDC). . .. $900,000 100,000 300,000 50,000 Beginning of year accumulated DD&A equipment.... Estimated proved reserves, 12/31/X4 Oil Gas... Estimated proved undeveloped reserves, 12/31/X4 Oil Gas Production during 20X4 200,000 bbl 1,000,000 Mcf 90,000 bbl 520,000 Mcf 10,000 bbl 300,000 Mcf