custom-made acoustic and electric stringed instruments. Although located in Maryville, Tennessee, he purchases raw materials from around the globe. For example, he constructs his top-of-the line acoustic guitar with onboard electronics, the MC-28, from rosewood and mahogany imported from a dis-tributor in Mexico, spruce harvested in and imported from Canada, and ebony and the electronics imported from a Japanese distributor. He obtains other parts in the United States. When broken down on a per-guitar basis, the component and nishing costs are as follows:Rosewood and mahogany: 2,750 Mexican pesos Spruce: 200 Canadian dollarsEbony and electronics: 12,400 Japanese yenOther parts plus woodworking labor: $600

What is the dollar prot that Collins makes on the sale of the MC-28? What is the percentage prot?