Smith Petroleum has spent $201,000 to refine 61,000 gallons of petroleum distillate, which can be sold for $6.40 per gallon. Alternatively, Smith can process the distillate further and produce 53,000 gallons of cleaner fluid. The additional processing will cost $1.70 per gallon of distillate. The cleaner fluid can be sold for $9.20 per gallon. To sell cleaner fluid, Smith must pay a sales commission of $0.11 per gallon and a transportation charge of $0.20 per gallon. Should they sell the product as is or process further? Show the expected net revenue difference between the two alternatives. Should Smith sell the petroleum distillate or process it into cleaner fluid? Show the expected net revenue difference between the two alternatives. (Enter decreases to profits with a parentheses or minus sign. For the difference in total net revenue, use a parentheses or a minus sign if processing further will decrease total net revenue.) Expected revenue from selling 61,000 gallons of petroleum distillate Expected revenue from selling 53,000 gallons of cleaner fluid Additional costs of processing Total net revenue Decision: Process Sell As Is Further Difference