Assuming the remainder of the energy went into internal heating,
60 Ah cell design capacity - 57 Ah measured capacity = 3 Ah
3 Ah x 2.9V = 8.7 Wh per cell
8.7 Wh / .4 h test duration = 22 W internal heating per cell
This seems low to me, given the change in cell temp with 40 deg air being...