Wizard Corporation has analyzed their customer and order handling data for the past year and has determined the following costs:

Order processing cost per order$7

Additional costs if order must be expedited (rushed)$9.50

Customer technical support calls (per call)$12

Relationship management costs (per customer per year)$1200

In addition to these costs, product costs amount to75% of Sales.

In the prior year, Wizard had the following experience with one of its customers, Chester Company:

Sales$15,500

Number of orders160

Percent of orders marked rush70%

Calls to technical support80

Required:

Calculate the profitability of the Chester Company account.