Universal Oil and Gas Company has been using full cost accounting for $20$ years.

The following data relate to US properties as of $12/31/20.$

Capitalized costs, plus future development costs $..........$ $$3,000,000$

Accumulated DD&A $..............................................................$

Proved reserves$-$Oil. $................................250,000$ bbl

$-$Gas $............................600,000$ Mcf

Production in $2020$:

Oil $20,000bbl,$ Sold at average price of $$\frac{115}{b}bl$

Gas $,70,000Mcf$ Sold at average price of $$\frac{6\mathrm{.}00}{M}cf$

The current prices at $\frac{12}{31}\frac{?}{20}$ are as follows:

Oil $$\frac{120}{b}bl$

Gas $ $8\mathrm{.}00/$Mcf

REQUIRED: Compute DD&A using the unit$-$of$-$revenue method.