Delta Products has determined the following costs: Order processing (per order) $7 Additional handling costs if order marked rush (per order) $11 Customer service calls (per call) $13 Relationship management costs (per customer per year) $3, 540 In addition to these costs, product costs amount to 81 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 260 Percent of orders marked rush 70% Calls to customer service 161 For the coming year, Delta Products has told Johnson Brands that it will be switched to an activity-based pricing system or it will be dropped as a customer. In addition to regular prices, Johnson will be required to pay: Order processing (per order) $7 Additional handling costs if order marked rush (per order) $14 Customer service calls (per call) $18 Calculate the profitability of the Johnson Brands account if activity is the same as in the prior year. Profit/(Loss) $