Hayase Corporation Processes Sugar Beets That It Purchases from Farmers

Hayase Corporation processes sugar beets that it purchases from farmers. Sugar beets are processed in batches. A batch of sugar beets costs $35 to buy from farmers and $14 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 $11 to make the end product industrial fiber that is sold for $40. The beet juice can be sold as is for $36 or processed further for $21 to make the end product refined sugar that is sold for $46.
-How much profit (loss) does the company make by processing the intermediate product beet juice into refined sugar rather than selling it as is?

A) ($11)
B) ($25)
C) ($36)
D) ($60)