Rite Product has determined the following costs:

Order processing $($per order$)$

Additional handling costs if order marked rush $($per order$)$

Customer service calls $($per call$)$

Relationship management costs $($per customer per year$)$

$$8\mathrm{.}00$

$10\mathrm{.}00$

$14\mathrm{.}00$

$3,500$

In addition to these costs, product costs amount to $85$ percent of sales. In the prior year, Rite had the following expenience with one of its customets, Ward, Inc:

sales

Number of orders

Percent of orders marked rush

Calls to customer service

$$54,000$

$250$

$70(\%)$

$160$ calls

Required:

Calculate the profitability of the Ward account.