MineCо Inc. incurred cоsts оf $[A] million for the rights to extrаct nаturаl gas for a 5-year period. The company expects to extract [B] million cubic feet of natural gas during the 5-year period. Natural gas extracted during years 1 was [C] million cubic feet. How much depletion would be recorded for year 1, assuming MineCo uses the units-of-production method?