Alaska North Slope Crude Oil (ANS) $71.75/Bbl West Texas Intermediate Crude Oil (WTI) $73.06/Bb1 As an oil refiner, you are able to produce $76 worth of unleaded gasoline from one barrel of Alaska North Slope (ANS) crude oil. Because of its lower sulfur content, you can produce $77 worth of unleaded gasoline from one barrel of West Texas Intermediate (WTI) crude. By elevating cost and benefits using competitive market prices, we can determine whether a decision will make the firm and its investors wealthier. This central concept is called: The Internal Rate of Return The Valuation Principle The Present Value The Law of One Price