Delta Products has determined the following costs:

Order processing (per order)		$	6
Additional handling costs if order marked rush (per order)		$	11
Customer service calls (per call)		$	12
Relationship management costs (per customer per year)		$	3,580

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		164

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)		$	8
Additional handling costs if order marked rush (per order)		$	13
Customer service calls (per call)		$	18

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).)

Profit / (Loss)

$