Stephens oil co, a successful efforts company, has a WI in Lease X with the following costs and reserves as of January 1, 20X1.
					Proved Property		IDC & LWE
Asset					$100,000		$500,000
Accumulated DD&A					($40,000)		($200,000)
Net carrying value					$60,000		$300,000
Estimated proved reserves 1/1/20X1							220,000	bbl
Estimated proved developed reserves 1/1/20X1							$140,000	bbl
No additional drilling occurred during the year.
Question:	On june 30, 20X1 a new reserve report estimated the following reserves as of June 30, 20X1:
	Proves reserves				250,000 bbls
	Proved developed reserves				150,000 bbls
	Production for the second quarted of 20X1 was 25,000 bbls. Compute DD&A expense for the
	second quarter of 20X1 assuming that Stephens oil co. uses the new reserve report to compute
	DD&A expense for the entire second quarter.