Will rate if correct

Seii or Process Furtner Turner Manufacturing Company makes a partially completed assembly unit that it sells for $45 per unit. Normally, 26,000 units are sold each year. Variable unit cost data on the assembly are as follows Direct material Direct labor Variable manufacturing overhead 7 9 The company is now using only 75% of its normal capacity, it could fully use its normal capacity by processing the assembly further and selling it for $53 per unit. If the company does this, material and labor costs will each increase by $2 per unit and variable overhead will go up by $1 per unit. Fixed costs will increase from the current level of $125,000 to $156,000. Prepare an analysis showing whether Turner should process the assemblies further. Use a negative sign with answer to only indicate an income loss from processing assemblies further; otherwise do not use negative signs with your answers. Sell of Process Further Differential Analysis Differential revenue $208,000 Differential costs Direct material (312,000) X (182,000)X (234,000)X Direct labor Variable overhead Fixed costs 31,000 $ 109,000 X Additional income (loss) from processing further