COMMITMENTS, CONTINGENCIES AND AGREEMENTS Ethanol, corn oil, and distiller grains marketing agreements and major customers The Company has entered into a marketing agreement with RPMG, a related party, to sell all ethanol produced at the plant at a mutually agreed on price, less commission and transportation charges. As of March 31, 2015 , the Company had commitments to sell approximately 20% of its produced gallons of ethanol at various fixed prices and 80% of its produced gallons of ethanol at basis price levels indexed against exchanges for delivery through June 30, 2015. The Company has entered into a marketing agreement with RPMG to sell all corn oil produced at the plant at a mutually agreed on price, less marketing fees and transportation charges. As of March 31, 2015 , the Company had commitments to sell approximately 2,000,000 pounds of corn oil at various fixed and basis price levels indexed against exchanges for delivery through June 30, 2015. The Company also has an investment in RPMG, included in other assets, totaling approximately $2,653,000 as of March 31, 2015 . The Company has entered into a marketing agreement to sell all distiller grains produced at the plant to CHS, an unrelated party, at a mutually agreed on price, less commission and transportation charges. The agreement was renewed for another one year term on April 1, 2015. The agreement calls for automatic renewal for successive one-year terms unless 120-day prior written notice is given before the current term expires. As of March 31, 2015 , the Company had approximately 91,000 tons of distiller grains commitments for delivery through September 2015 at various fixed prices. Sales and marketing fees related to the agreements in place for the three months ended March 31, 2015 and 2014 were approximately as follows: Three Months Ended Three Months Ended March 31, 2015 March 31, 2014 Sales ethanol $ 44,296,000 $ 63,196,000 Sales distiller grains 15,339,000 17,147,000 Sales corn oil 2,035,000 1,886,000 Marketing fees ethanol $ 42,000 $ 33,00