Sohr Corporation processes sugar beets that it purchases from farmers. Sugar beets are processed in batches. A batch of sugar beets costs $44 to buy from farmers and $13 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 $18 or processed further for $17 to make the end product industrial fiber that is sold for $56. The beet juice can be sold as is for $39 or processed further for $21 to make the end product refined sugar that is sold for $56.

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

	$(67)
	$(23)
	$(35)
	$(4)