Coakley Beet Processors, Inc., processes sugar beets in batches. A batch of sugar beets costs $67 to buy from farmers and $29 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 $52.50 or processed further for $30.25 to make the end product industrial fiber that is sold for $50.25. The beet juice can be sold as is for $59.20 or processed further for $50.32 to make the end product refined sugar that is sold for $108. How much profit (loss) does the company make by processing the intermediate product beet juice into refined sugar rather than selling it as is?

• $(30.52)

• $(97.52)

• $(1.52)

• $(39.57)