The Get Rich Drilling Company purchased an oil well lease for $8,000,000 at the beginning of Year 7. During Year 7, it drilled 10 wells at a cost of $9,000,000 each. Three of the wells were economically feasible wells and the remaining wells were dry holes. If Get Rich uses the full-cost approach to determine the asset cost, the capitalized cost is: successful-efforts approach to also determine the capitalized cost: