Pumpking Oil Co. hires Mary Jones as an operation center supervisor of several leases. Marys salary could be:

A. capitalized and amortized over the lifetime of the operation center.

B. allocated as a production expense to the leases on the basis of Marys work hours for each lease.

C. directly traced to individual wells and leases.

D. expensed for each lease at the amount divided by the number of leases.