Olive Xaafreen Oil and Gas has been using full cost accounting for 25 years. The following data relate to Mars properties as of 31 Dec 2020 Capitalized cost. plus future development cost $3,000,000 Accumulated DDSA $700,000 Proved reserves: Oil 250,000bbl Proved reserves: Gas 600,000MC Production in 2020: Oil: 20,000 bbl Sold at average price of $115/bbl Gas: 70,000 Mc Sold at average price of $6/Mcf Current prices at 31 December 2020: Oil: $120/bbl Gas: $B/MC Compute DD&A using the unit-of-revenue method. $165,738 $165,387 O $166,837 $167,738 $167,837 $166,738