The actual production and sales data during the month following 1/2008 own company ABC: Oil sales reached 220,000 barrels and gas 1400000 thousand cubic feet, which represents all output. production costs amounted to 640,000 (cash basis), and 20,000 Real carrying costs The price of a barrel of oil and the price of 27.25 Riyals mcf 1.70 riyals royalty rate 1/5 ABC percentage share in the company the benefit of running this region 60% Each barrel is equivalent to 7000 cubic feet of gas. 9 So prepare the product cost list