Axelia Corporation has two divisions, Refining and Extraction. The company's primary product is Luboil Oil. Each division's costs are provided below: Extraction: Variable costs per barrel of oil $10 Fixed costs per barrel of oil $9 Refining: Variable costs per barrel of oil $30 Fixed costs per barrel of oil $39 The Refining Division has been operating at a capacity of 40,200 barrels a day and usually purchases 26,000 barrels of oil from the Extraction Division and 15,700 barrels from other suppliers at $69 per barrel. What is the transfer price per barrel from the Extraction Division to the Refining Division, assuming the method used to place a value on each barrel of oil is 110% of full costs? O A. $104.40 O B. $58.00 OC. $19.00 OD. $20.90