Plant Manager: We could greatly reduce the amount of sulfur dioxide our copper-smelting plant releases into the atmosphere by using a new process.
Conclusion (So)
Overall, adopting the new process will cost much bring the company no profit.
Evidence
The equipment for the new process is expensive to buy and install. The new process costs more to run than the current process (because the copper has to cool and then be re-heated).
Evaluate
Since the author's conclusion is about profit, it's about a Net Gain / Loss between expenses and revenue.
The author builds her case that this new process is not profitable by listing two ways in which expenses will rise: 1. new one-time expense of buying and installing equipment 2. new recurring expense of higher processing costs
If we are trying to argue with the conclusion and argue that this new process could still be profitable, we need to point to some other expense that goes down, some revenue that goes up, or both.
All we're told so far is that the new process would greatly reduce the amount of sulfur dioxide released into the atmosphere. Can we turn that into a smaller expense or bigger revenue?
Maybe there's some environmental tax the plant has to pay based on sulfur emissions, and it would save so much money by releasing less sulfur into the atmosphere that it would more than offset the extra money being spent on the equipment / installation / processing.
Goal
Look for an answer pointing to the possibility that this new process could still be profitable, if it leads to a reduction in some expense or to an increase in revenue (that could offset the higher expenses of installing and running the new process).