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 $10.00   Fixed costs per barrel of oil $4.00 ​ Refining: Variable costs per barrel of oil $26.00   Fixed costs per barrel of oil $40.00   The Refining Division has been operating at a capacity of 40,300 barrels a day and usually purchases 26,000 barrels of oil from the Extraction Division and 15,800 barrels from other suppliers at $66.00 per barrel.   Assume 220 barrels are transferred from the Extraction Division to the Refining Division for a transfer price of $24.00 per barrel. The Refining Division sells the 220 barrels at a price of $200.00 each to customers. What is the operating income of both divisions​ together?   A; $26,400.00 B. $11,880.00 C. $ 10,560.00 D. $38,720.00

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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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 $10.00
  Fixed costs per barrel of oil $4.00
​ Refining: Variable costs per barrel of oil $26.00
  Fixed costs per barrel of oil $40.00
 
The Refining Division has been operating at a capacity of 40,300
barrels a day and usually purchases 26,000
barrels of oil from the Extraction Division and 15,800
barrels from other suppliers at $66.00 per barrel.
 
Assume 220 barrels are transferred from the Extraction Division to the Refining Division for a transfer price of $24.00 per barrel. The Refining Division sells the 220 barrels at a price of $200.00
each to customers. What is the operating income of both divisions​ together?
 
A; $26,400.00
B. $11,880.00
C. $ 10,560.00
D. $38,720.00
 
 
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