Delta products has determined the following costs:

Order processing per order: $6.00 Additional handling if order marked rush per order: $11.00 Customer service calls (per call) $12.00 Relationship management cost (per customer, per year) $3,500

In addition to these cos, product costs amount of 85% of sales. In the prior years, Delta had the following experience with one of its customers: Johnson Brands.

Sales: $55,000 Number of orders: 250 Percent of orders marked rush: 70% Calls to customer service: 160

Calculate the profitability of the Johnson Brands account