Delta Products has determined the following costs:

Order processing (per order)		$	7
Additional handling costs if order marked rush (per order)		$	12
Customer service calls (per call)		$	13
Relationship management costs (per customer per year)		$	3,700

In addition to these costs, product costs amount to 85 percent of sales. In the prior year, Delta had the following experience with one of its customers, Johnson Brands:

Sales		$54,900
Number of orders		270
Percent of orders marked rush		70%
Calls to customer service		161

Calculate the profitability of the Johnson Brands account. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Profit / (Loss) of the Johnson Brands account $ __?___