please help I keep getting this wrong

Lakeside inc. produces a product that currently sells for $36 per unit. Current production costs per unit include direct materials, $10; direct labor, \$12; variable overhead, \$5; and fixed overhead, \$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: a. What would be the incremental profit or loss if Lakeside could sell the refined version of its product for $40 per unit? (Round your final answer to 2 decimal places. Loss amounts should be indicated with a minus sign.) b. Should it be processed further? Yes No