Smith Petroleum has spent $201,000 to refine 63.000 gallons of petroleum dissilate, which can additional processing will cost $1.65 per gallon of distillate. The cleaner fuld can be sold gallon Read the requirements be sold for $6.20 per gallon Allematively Smith can process the date further and produce 54.000 gallons of art The per galon. To sell cleaner fluid Snith must pay a sales commission s Joint cats of producing 63.000 galus ut petolum Revenues from selling as is Cesta pricing Revenues from processing