The following information and account balances for 2018 and 2019 relate to Lease No. 1, a proved property.

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

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Proved property-cost.. Accumulated DD&A-proved property. Wells and equipment IDC.. 400,000 Accumulated DD&A wells and equipment IDC .. 60,000 300,000 45,000 Wells and equipment-L&WE..... Accumulated DD&A-wells and equipment-L&WE.. Proved reserves, 12/31-Oil.... Gas Proved undeveloped reserves, 12/31-Oil Production during 2018 and 2019-Oil Gas.. 12/31/18 $ 40,000 4,000 Gas.... 12/31/19 $ 40,000 600,000 200,000 bbl 5,000 bbl 50,000 Mcf 420,000 2018 2019 30,000 bbl 50,000 bbl 450,000 Mcf 600,000 Mcf 10,000 bbl 12,000 bbl 120,000 bbl 7,000 bbl 70,000 Mcf