Casey Corporation provides you with the following data:

Item	Ryan Construction	Wilson Builders	Cost per activity unit
Sales	$ 700,000	$ 700,000
Contribution margin ratio	30%	25%
Volume-related overhead costs	?	?	$0.13 per sales $
Number of orders	50	20	$450 per order
Number of deliveries	150	40	$100 per delivery

Casey further informs you that their ABC system has identified three primary cost pools. For these pools, the firm will use (1) the volume of sales; (2) the number of orders, and (3) the number of deliveries, as the cost drivers when allocating indirect costs to determine customer profitability.

Required: Calculate the difference in profit earned from Ryan Construction and from Wilson Builders. (Difference = Profit from Ryan Profit from Wilson).