rofit from Processing Further Deaton Corporation manufactures products A, B, and C from a joint process. Joint costs are allocated on the basis of relative sales value of the products at the split-off point. Additional information for Deaton Corporation follows:

	A	B	C	Total
Units produced	16,800	11,200	5,600	33,600
Joint costs	$ 201,600	$ 84,000	$ 50,400	$ 336,000
Sales value before additional processing	336,000	140,000	84,000	560,000
Additional costs for further processing	39,200	28,000	16,800	84,000
Sales value if processed further	392,000	168,000	98,000	658,000

Required:

2a. For each of the three products (A, B, and C), calculate the differential benefit (loss) from processing the product after the split-off point rather than selling the product at the split-off point. (Loss amounts should be indicated with a minus sign.)