Coakley Beet Processors, Inc., processes sugar beets in batches. A batch of sugar beets costs $40 to buy from farmers and $14 to crush in the company's plant. Two intermediate products, beet fiber and beet juice, emerge from the crushing process. The beet fiber can be sold as is for $20 or processed further for $12 to make the end product industrial fiber that is sold for $32. The beetjuice can be sold as is for $40 or processed further for $38 to make the end product refined sugar that is sold for $74. How much profit (loss) does the company make by processing the intermediate product beetjuice into refined sugar rather than selling it as is? O $(27) O (60) O $(4) O $