Axella Corporation has two divisions, Revering and Extraction. The company's primary product is Luboil Oil. Each division's coasts are provided below The Refining Division has been operating at a capacity of 40, 700 barrels a day and usually purchases 25, 100 barrels of oil from the Extraction Division and 15, 900 barrels from other suppliers at $69 per barrel. Assume 250 barrels are transferred from the Extraction Division to the Refining Division for a transfer price of $27 per barrel. The Refining Division sells the 250 barrels at a price of $160 each to customers. What is the opening income of both division together? A. $14, 750 B. $13, 500 C. $16, 750 D. $33, 250