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?