Andrew Sinclair operates a lawn care business. He offers customers a choice of two services. The first service, basic lawn care, includes mowing and trimming of all lawn areas. Andrew bills these customers $38 per hour, and his variable cost for providing this service is $26 per hour. Andrew also offers deluxe lawn care services, which includes flower bed maintenance in addition to basic lawn care. He bills his customers $61 per hour for this service, and his variable cost for providing this service is $25 per hour. Andrew currently spends 1 hour of his time providing deluxe lawn care services for every 3 hours of basic lawn care services. Andrew also incurs $137,376 in fixed costs per year running his business.

What is Andrews profit equation?