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 $16 Fixed costs per barrel of oil $9 Refining Variable costs per barrel of oil $35 Fixed costs per barrel of oil $36 The Refining Division has been operating at a capacity of 41,000 barrels a day and usually purchases 25,100 barrels of oil from the Extraction Division and 15,900 barrels from other suppliers at $71 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 185% of variable costs? O A. $96.00 OB. $177.60 OC. $46.25 OD. $29.60