Both oil and gas are produced from Inferno Company's lease in Texas. Additional information, 1/1/07: Unrecovered IDC $900,000 Proved Property costs -100,000 L&W equipment, gross -300,000 Accumulated DD&A (beginning of 2006)--50,000 Estimated Proved Reserves 12/31/07 Oil- -200,000 bbl Gas- -1,000,000 Mcf Production during 2007 Oil-. -10,000 bbl Gas- -300,000 Mcf Assuming the lease is fully developed compute the amortization a. Using a common unit of measure based on BOE