6. Upbeat Petroleum operates solely in the United States. The following data are as of 12/31/2019. Unrecovered costs .... $900,000 Net salvage value of properties 50,000 Estimated future development costs for proved reserves 200,000 Proved reserves, 12/31..... 150,000 bbl 80,000 bbl Proved developed reserves, 12/31. Production .... 30,000 bbl REQUIRED: Compute DD&A assuming no exclusions from the amortization base. 7. DelMar Petroleum is located in Houston, Texas. Data for DelMar Petroleum 286 12/31/18 are as follows: Unrecovered costs... $700,000 100,000 Estimated future development costs for proved reserves .... Estimated future decommissioning costs related 200,000 to future development costs... Net salvage value of properties. 60,000 Oil bbl Gas Mcf Proved reserves, 12/31/18 100,000 300,000 Proved developed reserves, 12/31/18 75,000 120,000 Production during year.... 20,000 50,000 $100/bbl $5.00/Mcf Selling price during year Selling price, 12/31/18... 105/bbl 9.00/Mcf Expected selling price, 2019.. 106/bbl 10.00/Mcf REQUIRED: a. Compute DD&A using a common unit of measure based on BOE. b. Compute DD&A using the unit-of-revenue basis. c. Which would be the appropriate basis