Create a sub rule in Daemons called Waste Alchemy Daemon with this text to follow it:

Summoning cost: 2 souls

When a corporation controls a Waste Alchemy Daemon any excess resources from each area of production (Factories, offices, souls, etc) is added together. The sum of this calculation is rounded down to the nearest integer and the sum is converted into cash production for the corporation. Example: Excess factory production is .6 and excess Office production is .5. The sum is 1.1 and the corporation gains $1M.

Any time in which time advances and there is no excess at all or there is no excess production that is not converted into cash the daemon maintenance cost is two souls instead of one.