The following information and account balances for $2018$ and $2019$ relate to

Lease No$.1,$ a proved property.

$12/31/1812/31/19$

Proved property$$cost $..........................$ $ $40,000$ $ $40,000$

Accumulated DD&A$$proved property $............4,000$

Wells and equipment$$IDC $......................400,000600,000$

Accumulated DD&A$$wells and equipment$$IDC $...60,000$

Wells and equipment$$L&WE $....................300,000420,000$

Accumulated DD&A$$wells and equipment$$L&WE $..45,000$

$20182019$

Proved reserves, $12/31$Oil $......................30,000$ bbl $50,000$ bbl

Gas $.....................450,000$ Mcf $600,000$ Mcf

Proved undeveloped reserves, $12/31$Oil $...........10,000$ bbl $12,000$ bbl

Gas $..........200,000$ bbl $120,000$ bbl

Production during $2018$ and $2019$Oil $.............5,000$ bbl $7,000$ bbl

Gas $............50,000$ Mcf $70,000$ Mcf

REQUIRED: Compute DD&A for the year ended $12/31/18$ using:

a$.$ A common unit of measure based on equivalent Mcf

b$.$ Gas as the dominant mineral

c$.$ Same relative proportion