PJ Oil Company's district office expenses were $60,000 for December 2018. The district office supervised the following leases: Lease A, 6 wells, 4,000 bbl production Lease B, 3 wells, 1,000 bbl production D Lease C, 3 wells, 3,000 bbl production 1. Record lease operating expense, assuming allocation based on the barrels of oil produced. 2. Record lease operating expense, assuming allocation based on the number of wells