Duarte Corporation processes sugar beets that it purchases from farmers. Sugar beets are processed in batches. A batch of sugar beets costs $46 to buy from farmers and $11 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 $16 or processed further for $15 to make the end product industrial fiber that is sold for $58. The beet juice can be sold as is for $41 or processed further for $19 to make the end product refined sugar that is sold for $58.

How much more profit (loss) does the company make by processing the intermediate product beet juice into refined sugar rather than selling it as is?

$(67)

$(2)

$(31)

$(21)