3) Following a strategy of product differentiation, Izzy's Limited Company makes a high-end Appliance, XT15. Izzy's Limited presents the following data for the years 2019 and 2020:

Units of XT15 produced and sold

2019:54,000

2020:56,200

Selling price

2019:$400

2020:$470

Direct materials (square feet)

2019:154,000

2020:157,750

Direct material costs per square foot

2019:$51

2020:$59

Manufacturing capacity in units of XT15

2019:63,500

2020:63,500

Total conversion costs

2019:$866,250

2020:$836,850

Conversion costs per unit of capacity

2019:$102

2020:$108

Selling and customer-service capacity (customers)

2019:150

2020:150

Total selling and customer-service costs

2019:$2,295,000

2020:$2,388,750

Selling and customer-service capacity cost per customer

2019:$15,300

2020:$15,925

Izzy's Limited produces no defective units but it wants to reduce direct materials usage per unit of XT15. Manufacturing conversion costs in each year depend on production capacity defined in terms of XT15 units that can be produced. Selling and customer-service costs depend on the number of customers that the customer and service functions are designed to support. Izzy's Limited had 180 customers in 2019 and 185 customers in 2020.

Compute the dollar amount (+/-) of the revenue effect of the price-recovery component.