MMD Oil Co., which uses successful efforts accounting, produces both oil and gas from its leases in Texas. Additional information as of January 1, 2013: Unrecovered IDC (unamortized IDC)..............600,000 Proved Property Costs, net...............................70,000 L&W equipment, gross......................................200,000 Beginning of year accumulated DD&A equipment....30,000 Estimated proved reserves, 12/31/13 Oil............100,000 bbl Gas..........600,000 Mcf Production during 2013 Oil.............5,000 bbl Gas........300,000 Mcf Assuming the lease is fully developed, compute amortization using a common unit of measure based on BOE