Coakley Beet Processors, Inc., processes sugar beets in batches. A batch of sugar beets costs $68 to buy from farmers and $30 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 $54.00 or processed further for $31.00 to make the end product industrial fiber that is sold for $51.00. The beet juice can be sold as is for $60.00 or processed further for $52.20 to make the end product refined sugar that is sold for $110. How much profit (loss) does the company make by processing the intermediate product beet juice into refined sugar rather than selling it as is?

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