The 3.3.1 crack spread is as follow:

You take the EIA price of GOM gasoline $2.73 per USG, multiply by 42 to get the price of gasoline per barrel. You take the price of diesel $2.87 per USG multiply by 42 for the price per barrel.

You take the price of the WTI or LLS, EIA uses LLS or $106.85, don’t know why they use LLS, multiply by 3 to have the price of 3 barrels or $315.42. You add the barrel price of gasoline and diesel or $349.86, you subtract the price of 3 barrels of crude. You get $34.44 for 3 barrels; divide by 3 to get the crack spread per barrel or $11.48.

If the ALDW refinery process 70,000 bp/d the gross profit is $883,960 per day. To this you have to subtract all expenses associated with the production: taxes, amortization, payroll etc.

LLS will give you the lower crack spread. If you use the discounted price of crude such as WTS, the crack spread will be higher. This is assuming the Gasoline and diesel price do not change. The crack spread is the difference between the price of gasoline and diesel versus the processed crude used to process these distillates products.