Data for Dignity Production for 12/31/2016 are as follows:

Unrecovered costs	700,000
Estimated future development costs for proved reserves	100,000
Estimated future decommissioning costs	200,000
Net salvage value of properties	60,000

Compute DD&A using a common unit of measure based on BOE.

	Oil bbl	Gas Mcf
Proved reserves, 12/31/16	100,000	300,000
Proved developed reserves, 12/31/16	75,000	120,000
Production during year	20,000	50,000
Selling price during year	$60/bbl	$5.00/Mcf
Selling price, 12/31/16	$70/bbl	$7.50/Mcf
Expected selling price, 2017	$74/bbl	$8.00/Mcf