A eld has recently been brought into production. 14 development wells have already been drilled but a lrther 7" development 1Fella have "yet to be drilled. Depreciation is based only on those reserves thatareproved and developed, but in this example we w i l l have to add in the estimated costs of the T remaining development wells. Capitalised exploration and appraisal costs $62,ll,l}l} Capitalised development costs $874,,{l T lrther development wells $84,0[llljlll'll Total proved reserves 326,,t} barrels Proved developed reserves 214,0D barrels Production in period 21,0D, barrels Calculate DDth charge for the accounting period using the pmspective method. Assume the total number of wells to be drilled has not changed