1 ton of liquor = $3.30
1 ton of liquor converted to powder & butter (.35*5+.48*1.2) = $2.326
So 1 ton of cocoa liquor can either be sold as is for $3.30,or processed (which will cost money, even though that is not given in the problem) and sold for $2.326
3.3 > 2.326
So I would sell it all as liquor, and convert none of it.