On December 8, Leon's Kitchen Hut bought a set of pots with a $111 list price from Lambert Manufacturing. Leon's receives a 20% trade discount. Terms of the sale were 2/10, n/30. On December 14, Leon's sent a check to Lambert for the pots. Leon's expenses are 28% of the selling price. Leon's must also make a profit of 18% of the selling price. A competitor marked down the same set of pots 26% Assume Leon's reduces its selling price by 38% b. What was the operating profit or loss? (Input the amount as a positive value. Round your answer to the nearest cent.)