Lakeside Incorporated produces a product that currently sells for $

$74$

$$per unit. Current production costs per unit include direct materials, $

$19\mathrm{.}5$

; direct labor, $

$21\mathrm{.}5$

; variable overhead, $

$14\mathrm{.}5$

; and fixed overhead, $

$14\mathrm{.}5$

$.$

$$Product engineering has determined that certain production changes could refine the product quality and functionality. These new production changes would increase material and labor costs by

$20$

$\%$

$$per unit.

Required:

What would be the incremental profit or loss if Lakeside could sell the refined version of its product for $

$81$

$$per unit?

Note: Do not round your intermediate calculations. Round your final answer to

$2$

$$decimal places. Loss amounts should be indicated with a minus sign.

Should it be processed further?