How much it costs to convert crude oil to petrol?

In a simple illustration, let's assume an oil company is paying $100 for a barrel (42 gallons) of basic crude oil. Their cost for a gallon will be about $2.38. At a gasoline-pump price of $4.00 per gallon.

so, result comes as cost of converting one gallon crude oil is $1.62 (4.00-2.38=1.62).