Omega Drilling LLC processes crude oil into joint products motor oil and oil by products. The crude oil cost $1.50 per gallon. It cost $25 to convert 25 gallons of crude oil in 15 gallons of motor oil and 10 gallons of oil by products. Oil by products can be sold immediately for $1.50 a gallon or processed further into liquid gasoline at an additional cost of $1.25 a gallon. Liquid gasoline can then be sold for $3.25 per gallon.