Castibo Petroleum has spent $204,000 to refine 61,000 galions of petroleum distilate, which can be sold for $5.20 per gallon. Alternafively, Castilo can process the distilate further and produce commission of $0.13 per galion and a trarisportation charge of $0.20 per galion. Should they sell the product as is of process furthen show the expected net reverve difletence between the fwo alternatives. (im