Oil Company Profits Gouging or standard?

Hello Everyone,
Last night a friend of ours was doing the PC complaining about the record profits of the oil companies and how they are “gouging” the American public. Now, this could quite possibly be true or it might not be. My reasoning on this is that if the percentage of profit is the same if a gallon of gas cost $1 or $5 then the record profits aren’t gouging by any means. If a company makes say 3% on the item it sells it stands to reason that if the cost of that item goes up so does the dollar amount of the company’s profit, but not the percentage. It is something else if the cost of gas goes from $1 a gallon where the oil company is making 3% on that gallon to $3 a gallon and the oil company is now making 10% on that gallon. That would be true “gouging”. But if the cost of producing and distributing that gallon of gas is more expensive and the oil companies maintain the same percentage of built in profit I really don’t see the problem.

So, the question is, does anyone know if the percentage of profit on today’s high gas prices are more or less than when gas was a dollar? Not the total revenue, but the percentage. I also tried to explain to this person that Federal and State taxes take more “profit” per gallon than the oil companies do, but she didn’t want to hear or believe that one.