Al Kawthar Company has oil and gas properties located only in the United States. Data for Al Kawthar Company as of December 31, 2020, are as follows: $ Cost to be amortized 37,500,000 Production during 2020 Oil Gas 19,000,000 bb! 18,000,000 Mcf Proved reserves 31/12/20 Oil Gas 14,000,000 bb! 32,000,000 Mcf Selling price at 31/12/20 Oil Gas 120bbl 20 Mcf S Average selling price during 2020 Oil Gas 110 bbl 12 Mcf Al Kawthar Company has oil and gas properties located only in the United States. Data for Al Kawthar Company as of December 31, 2020, are as follows: Cost to be amortized 37,500,000 Production during 2020 Oil Gas 19,000,000 bb! 18,000,000 Mch Proved reserves 31/12/20 Oil Gas 14,000,000 bb! 32,000,000 Mct Selling price at 31/12/20 Oil Gas 120bbl 20 Mc Average selling price during 2020 Oil Gas 110bbl 12 Mc Compute the DD&A based on equivalent energy units for 2020. Show All workings