Can you please help me understand how to calculate the loss? My calculation keeps coming up with a different answer than the study guide. See question below.

Randy's tireland makes a product that sells for $70 per unit and has $55 per unite in variable costs. Annual fixed costs are $24,000. If Randy sells 10 units less than breakeven, how much loss would the company recognize on its income statement? (As the question asks "how much loss" you don't have to put the negative sign. For exp, suppose the loss is 100, then write the answer as 100 rather than -11.)