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 Production during 2020 Oil Gas Proved reserves. 31/12/20 Oil Gas Selling price at 31/12/20 Oil Gas Average selling price during 2020 Oil Gas $ 37,500,000 19,000,000 bbl 18,000,000 Mcf 14,000,000 bbl 32,000,000 Mcf 120 bbl 20 Mcf 110 bbl 12 Mcf Compute the DD&A based on equivalent energy units for 2020. Show ALL workings