Resendes Refiners, Inc., processes sugar cane that it purchases from farmers. Sugar cane is processed in batches. A batch of sugar cane costs $62 to buy from farmers and $30 to crush in the company's plant. Two intermediate products, cane fiber and cane juice, emerge from the crushing process. The cane fiber can be sold as is for $45.00 or processed further for $27.50 to make the end product industrial fiber that is sold for $48.50. The cane juice can be sold as is for $45.20 or processed further for $31.64 to make the end product molasses that is sold for $104. How much profit (loss) does the company make by processing the intermediate product cane juice into molasses rather than selling it as is?

	$27.16
	$(2.84)
	$(17.14)
	$64.84