Munchies 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) $2,800

In addition to these costs, product costs amount to 86 percent of sales. In the prior year, Munchies had the following experience with one of its customers, Johnson Brands:

Sales $53,600

Number of orders 240

Percent of orders marked rush 70%

Calls to customer service 165

Calculate the profitability of the Johnson Brands account.

Profit / (Loss) of the Johnson Brands account $