true value itc v vpe, page-4

mick1708 and others: Yes, of course VPE has very prospective csg/gas grounds, which should see their shareprice going higher.
What interests me in regard to ITC (and VPE, also, of course) is the following:
Oil is currently at about US$ 40.00 and might temporarily even go below. At WHAT US$ level per barrel is the oil produced by ITC/VPE still going to be profitable??
Naturally, I would like to assume that the oil price will head higher sometime during 2009.
TIA for some explanations by the oil experts on this board...
wasa