Kosakowski Corporation processes sugar beets in batches. A batch of sugar beets costs $85 to buy from farmers and $17 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 $42 or processed further for $32 to make the end product, industrial fiber that is sold for $74. The beet juice can be sold as is for $61 or processed further for $39 to make the end product, refined sugar that is sold for $122. How much more profit (loss) does the company make by processing one batch of sugar beets into the end products industrial fiber and refined sugar?

$(173)

$(41)

$18

$23