As an oil refiner you are able to produce $76 worth of unleaded gasoline from one barrel of Alaska North Slope (ANS) crude oil. For the reason that of its lower sulphur content you can produce $77 worth of unleaded gasoline from one barrel of West Texas Intermediate (WTI) crude.
Another oil refiner is offering to trade you 10,150 Bbls of Alaska North Slope (ANS) crude oil for 10,000 Bbls of West Texas Intermediate (WTI) crude oil. Presuming you currently have 10,000 Bbls of WTI crude the added benefit (cost) to you if you take the trade is closest to