I would still like to see above the main line to determine how much potential profit is being diverted to additional discretionary expenses, which are as much of a use of operating income as leaving it to net profit.
I highly doubt there was a legitimate doubling to the actual cost of refining (cost of goods sold have already been accounted for), versus merely a doubling of the difference. There isn't a logical reason for the costs to vastly increase.
I think the books are being ordered in a way to moderate the appearance of income to both keep street expectations at a longer-term sustainable level and to duck scrutiny.