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Default Help with Duplicates

I need to use duplicates for good! I have two sheets and I need to figure out
two formulas. Both Sheets have similar information. Column A has UPC codes
and Column B has a numeric value. I want the first formula to compare every
UPC in Sheet 1 to every UPC in sheet 2 and if it finds duplicates to give me
the difference between the numeric values.
I want the second formula (or formulas) to reurn the UPC# and it's numeric
value to separate columns (ie...D1,E1) if there is NO duplicate UPC on Sheet
1.

Can anyone help?
 
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