Oil, natural gas and NGL revenues were $93.9 million and $72.3 million for the three months ended March 31, 2022 and 2021, respectively. Average net production volumes were approximately 20.4 MBoe/d and 24.7 MBoe/d for the three months ended March 31, 2022 and 2021, respectively. The change in production volumes was primarily due to the suspension of operations at our Beta properties and natural declines. During the first quarter of 2021, production from our Beta properties was 3.6 MBoe/d. The average realized sales price was $51.10 per Boe and $32.56 per Boe for the three months ended March 31, 2022 and 2021, respectively. The increase in average realized sales price was primarily due to the increase in commodity prices.
Other revenues were $17.6 million and $0.1 million for the three months ended March 31, 2022 and 2021, respectively. During the first quarter of 2022, we recognized $17.5 million in loss of production insurance income (“LOPI”) proceeds related to the suspension of operations at our Beta properties resulting from the Incident which includes four months of LOPI.
Lease operating expense was $32.9 million and $28.9 million for the three months ended March 31, 2022 and 2021, respectively. The change in lease operating expense was primarily related to a $1.7 million increase in workover expense offset by the natural decline in production. The increase was primarily attributable to increase expense workover projects in Oklahoma and the Rockies. On a per Boe basis, lease operating expense was $17.92 and $13.01 for the three months ended March 31, 2022 and 2021, respectively. The change in lease operating expense on a per Boe basis was due mainly to higher cost and lower production.
Gathering, processing and transportation was $8.0 million and $4.6 million for the three months ended March 31, 2022 and 2021, respectively. The increase was primarily attributable to us marketing our own natural gas in Oklahoma, resulting in a reclassification of certain revenue deductions to gathering, processing and transportation expenses. On a per Boe basis, gathering, processing and transportation was $4.36 and $2.06 for the three months ended March 31, 2022 and 2021, respectively. The change on a per BOE basis primarily related to higher commodity prices and the accounting reclassification discussed above.
Taxes other than income were $7.6 million and $4.6 million for the three months ended March 31, 2022 and 2021, respectively. The increase in taxes other than income is due to an increase in production taxes as a result of the increase in commodity prices. On a per Boe basis, taxes other than income were $4.11 and $2.08 for the three months ended March 31, 2022 and 2021, respectively. The change in taxes other than income on a per Boe basis was primarily due to the increase in commodity prices.
DD&A expense was $5.6 million and $7.3 million for the three months ended March 31, 2022 and 2021, respectively. The change in DD&A expense was primarily due to a decrease in production of 4.3 MBoe/d, which equates to a decrease of approximately $1.2 million.
General and administrative expense was $7.8 million and $6.9 million for the three months ended March 31, 2022 and 2021, respectively. The change in general and administrative expense was primarily related to (1) an increase of $0.5 million in stock compensation expense, (2) an increase of $0.4 million in salaries and other payroll benefits, and (3) an increase of $0.1 million in legal expenses. The increases in general and administrative expense were offset by a decrease of $0.3 million in professional services.
Net loss on commodity derivative instruments of $93.4 million were recognized for the three months ended March 31, 2022, consisting of a $62.5 million decrease in the fair value of open positions and $30.9 million of cash settlements paid on expired positions. Net loss on commodity derivative instruments of $34.6 million was recognized for the three months ended March 31, 2021, consisting of a $24.0 million decrease in the fair value of open positions and $10.6 million of cash settlements paid on expired positions.
Interest expense, net was $2.4 million and $3.1 million for the three months ended March 31, 2022 and 2021, respectively. Interest expense included a gain position on our interest rate swaps of $0.5 million for the three months ended March 31, 2022, compared to a gain position on interest rate swaps of less than $0.1 million for the three months ended March 31, 2021. In addition, we had a decrease of $0.2 million in interest expense due to lower borrowings on our Revolving Credit Facility.
Average outstanding borrowings under our Revolving Credit Facility were $228.1 million and $253.3 million for the three months ended March 31, 2022 and 2021, respectively.