BBVA USA set $24,200$ feet of $9-5/8"$ Intermediate Casing in the Catalina #$1$ Well at $$52\mathrm{.}58/$per joint. How many joints will be needed for the intermediate casing? Calculate the amount to record for casing. How would you account for the intermediate casing? A$)$ Tangible Drilling Cost or B$)$ Intangible Drilling Cost.