EXERCISE 8-15. Customer Profitability Analysis. Delta Products has determined the following costs:

Order processing (per order)	$6
Additional handling costs if order marked rush (per order)	$11
Customer service calls (per call)	$12
Relationship management costs (per customer per year)	$3,500

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	$55,000
Number of orders marked rush	250
Percent of orders marked rush	70%
Calls to customer service	160

Required

Calculate the profitability of the Johnson Brands account.