PA Company processes sugar beets that it purchases from farmers. Sugar beets are processed in batches. A batch of sugar beets costs $57 to buy from farmers and $16 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 $27 or processed further for $23 to make the end product industrial fiber that is sold for $71. The beet juice can be sold as is for $48 or processed further for $27 to make the end product refined sugar that is sold for $71.

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?

a. $(4)

b. $(123)

c. $19

d. $14