Delta Products has determined the following costs:

Order processing (per order)	$6
Additional handling costs if order marked rush (per order)	$12
Customer service call (per call)	$12
Relationship management costs (per customer per year)	$3,530

In addition to these costs, product costs amount to 83 percent of sales. In the prior year, Delta had the following experience with one of its customers, Johnson Brands:

Sales	$54,400
Number of orders	260
percent of orders marked rush	70%
Calls to customer service	167

For the coming year, Delta Products has told Johnson Brands that it will be switched to an activity-based pricing system or it will be dropped as a customer. In addition to regular prices, Johnson will be required to pay:

Order processing (per order)	$7
Additional handling costs if order marked rush (per order)	$14
Customer service calls (per call)	$17

Calculate the profitability of the Johnson Brands account if activity is the same as in the prior year. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)