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 $9 Fixed costs per barrel of oil $8 Refining Variable costs per barrel of oil $34 Fixed costs per barrel of oil $40 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 15,900 barrels from other suppliers at $74 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 ollis 11 costs? O A. $17.00 OB. $10260 O C. $57.00 O D. $19.55