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XYZ Oil and Gas had the following sales volumes and product prices in 2016: Oil

ID: 2781757 • Letter: X

Question

XYZ Oil and Gas had the following sales volumes and product prices in 2016:

Oil

5000

BBL

$45.00

per Bbl

Dry Gas

50000

MCF

$3.00

per Mcf

NGL's

4500

BBL

$12.00

per Bbl

A) What is XYZ Oil and Gas 2016 average product price on a $/BOE basis?

B) If the wet gas shrinkage is 25% and GGT&P (Gas Gathering, Transportation, & Processing) cost was $60,000 in 2016, what was the GGT&P cost per wet gas mcf.  

C) XYZ's OPEX for 2016 was $140,000 and their severance tax rates were 7.5% for natural gas and natural gas liquids and 4.6% on crude oil. Calculate the operating margin per BOE based on the information provided in this problem.

XYZ Oil and Gas had the following sales volumes and product prices in 2016:

Explanation / Answer

Answer A:
XYZ Oil and gas had following production in BBLs for the year 2016:
The conversion factor for mcf to boe precisely is 5.6 hence 50000mcf = 50000/5.6 = 8928.57 boe
computing average $/boe = 5000*45 + 8928.57*3 + 4500*12 / 5000+8928+4500
= 225000+26785+54000 / 18428
= 16.59 $/boe


Answer B: Gas shrinkage is the differnce between the gas produced at the wells and the gas that is is available for sale. Thus the loss of gas increases the cost of the producer by the shrinkage percentage.
Here it says the shrinkage is by 25% and thus the 4500 bbl of NGL to mcf will be 4500*5.6=25200 mcf and this is shrinked by 25% i.e. 25% 0f 25200 = 6300. Thus the gas in the pipeline available for sale is 25200-6300=18900 mcf
GGT&P cost per wet gas mcf = 60000/18900 = 3.175$/mcf


Answer C: Severance tax is the amount of royalty or tax paid by the producers to government as a result of removing nonrewable resources i.e. oil and gas or coal etc. This is computed either on volume or value of the production and thus adds to the cost of production.
Here the severance tax for Natural gas and NGL is 7.5% and crude oil is 4.6%
Thus the revenue will be 5000*45 + 8928.57*3 + 4500*12
=225000+26785+54000
=305785

Severance tax on Natural gas and NGL is 7.5% of 26785+54000
=0.075*(26785+54000)
=0.075*80785
=6058.875
and severance tax on crude oil is 4.6% of 225000
=0.045*225000
=10125
Hence total severance tax = 10125+6058.875=16183.875

Thus revenue - opex - severance tax = operating profit
=305785-140000-16183.875
=149601.125

hence operating margin = operating profit/revenue
=149601.125/305785=0.4892 = 48.92 %