-2- Board's average Built-up price Estimated Selling price (excluding duty) surplus (+) (excluding duty) deficiency (### pence per gallon Motor Spirit 11.42 10.92 + 0.50 Derv (diesel oil for road vehicles) 8.60 7.975 + 0.63 Kerosene 9.465 9.825 - 0.36 Gas Oil 7.90 7.52 + 0.38 Diesel Oil 7.43 7.90 - 0.47 Heavy Fuel Oil 5.36 7.045 - 1.685 7. Increases in cost which have occurred since the 21st March have reduced substantially the credits shown against motor spirit, derv and gas oil, and have increased substantially the deficiencies shown against kerosene and diesel and fuel oils.