Mega Petroleum has two divisions, each operating as a profit center. The transportation division purchases crude oil in Venezuela, and transports it from Venezuela to Chicago, Illinois. The reefing division process crude oil into gasoline. The cost$-$based transfer price is $106\%$ of full cost. The contract price of $$75$ per barrel of crude oil is based on market price in Chicago. The market price per barrel of crude oil supplied to the refining division is $$90.$ The managerial accountant reported the following information?

Transportation Division

Variable cost per barrel of crude oil $$2$

Fixed cost per barrel of crude oil $$4$

Full cost per barrel of crude oil $$6$

Refining Division

Variable cost per barrel of gasoline $$9$

Fixed cost per barrel of gasoline $$7$

Full cost per barrel of gasoline $$16$

Required: Compute the cost$-$based transfer prices at $106\%$ of full cost of the crude oil purchased in Venezuela, plus the transportation division's variable and fixed costs.