I dissentto the conclusion reached in the majority opinion that the “evidence is not sufficient to support a finding as to the cost” of dehydration chargeable to the lessor. Without repeating the evidence bearing on the question of such costs, it is clear to me that witnesses for the lessee did introduce into evidence, for the consideration of the court, numerous items which were not proper elements of cost against the lessor or were unreasonable. It is quite apparent that lessee was “putting forth its best foot.” Apparently, it was not intentionally underestimating the percentage cost of dehydration and was “out to see” that the lessee would not, under any possibility lose any money based upon the percentages estimated by its experts who calculated the cost at approximately 7% cents per barrel. On the other hand, the. lessor was equally anxious to make it appear that the cost of dehydration was only incidental to the operation. It estimated the cost of such operation at 1% cents per barrel, including the one-cent royalty on the dehydrator. From the evidence it appears that lessor omitted many items which were directly or indirectly chargeable as a proportionate part of the cost of dehydration. This estimate was as unreasonable as was the estimate made by the lessee. The trial court found itself in the same position in which I find myself after studying this volume of figures and reports offered by each party. Somewhere between these figures would be found, in my estimation, a more reasonable percentage of cost. I would not, on this appeal, want to substitute my estimate for that of the witnesses who testified, or for that of the trial judge who patiently listened to the volumes of evidence. He finally took the estimated cost sheets prepared by the lessee and examined them, individually, as to each item. Instead of accepting the testimony of the accountants as to the percentage of the entire cost attributable to the cost of dehydration, it allowed varying percentages, averaging 4.15 cents per barrel, which amount was less than that estimated by the accountant for lessee, but in excess of that testified to by the accountant for the lessor.
Bearing upon the reasonableness of the court’s finding, it should be here noted that lessee was arbitrarily deducting, from the royalty payments, the sum of 6 cents per barrel as the cost of dehydration prior to the decision reported in Vedder Pet. Corp. v. Lambert, etc. Co., 50 Cal.App.2d 102 [122 P.2d 600]. 'In November, 1939, one Anderson, account*731ant for the Bing Oil Company, prepared a chart of costs of dehydration based on the November figures. He arrived at a cost of 2.712 cents per barrel. One of the Bing brothers added another list of items which brought the cost up to 4.334 cents per barrel. This is fairly close to the average cost per barrel fixed by the trial court for the entire period.
It is true that there is no direct testimony that the exact percentage allowed by the trial court for dehydration aggregated 60 per cent of the claimed combined expenses for all of the operation. However, there was some testimony in regard to certain segregation of labor costs that were made. For instance, Mr. Bae testified that no record was kept of the time spent by the men on dehydration but when four men were employed in production “three men gave their entire time to dehydration. ” It is not my understanding of the law that before the trial judge can adopt a percentage, somewhere between that adopted by the lessee and that adopted by the lessor, there must have been some witness testify to that exact percentage that was attributable to the cost of dehydration before it can be said that the percentage adopted by the trial court is supported by the evidence. The written finding in this action did not specify the manner in which the ultimate finding was reached, but merely recited in general that “the cost of dehydrating that portion of defendant’s oil requiring dehydration and produced from the premises described . . . for the period from June 1st, 1937, to May 31, 1944 . . . was equivalent to the sum of 4.15 cents per barrel . . . which ... is determined to be the fair, equitable, average cost per barrel to be charged defendant.” Judgment was entered accordingly. It is apparently the memorandum opinion of the trial judge in the instant action that is under attack. In that memorandum he specifies thirteen segregated items of cost and the percentage he allowed for such items.
The court exercised its judgment and made these varying deductions on the different items which appeared too high and he allowed a little more than one-half of the amounts claimed. There is nothing to show that the correct amount could be exactly determined. Under the evidence produced, it was necessary to approximate various proportions and overlapping elements of the cost of production. Therefore, any estimate of an exact figure would be, more or less, an opinion of the estimater. The trial court’s estimate, based upon the evidence *732produced, has evidentiary support, and does not appear to he unreasonable.
Findings must receive such construction as will uphold, rather than defeat, the judgment predicated thereon. And whenever, from facts found, other facts may be inferred which will support the judgment of the trial court, such inference will be deemed to have been made by the trial court. (Tower v. Wilson, 45 Cal.App. 123 [188 P. 87].)