Axela Corporation has two divisions, Refining and Extraction. The company's primary product is Luboil Oil. Each divisions coats are provided below. The Refining Division has been operating at a capacity of 41,000 barrels a day and usually purchases 25, 100 barrels from other suppliers at $69 per barrel What is the transfer place per barrel from the Extraction Division in the Refining Division, assuming the method used to place a value on each barrel of oil is 180% variable costs ? A. $25.2 B. $156.6 C. $87 D. $32.4