Preston Concrete is a major supplier of concrete to residential and commercial builders in the Pacific Northwest. The company's general pricing policy is to set prices at $113 per cubic yard. Deliveries for 2015 were 410,000 cubic yards. Costsper cubic yardwere:

Preston Concrete is a major supplier of concrete to residential and commercial builders in the Pacic Northwest. The company's general pricing policy is to set prices at $113 per cubic yard. Deliveries for 2015 were 410,000 cubic yards. Costs per cubic yard were: Material costs $53.40 Yard operation costs $15.00 Administrative costs $5.70 22% of the estimated yard operation costs were xed, and all of the administrative costs were xed. In addition to the costs above, estimated xed delivery costs were $195,000 for the year, and estimated variable delivery costs were $8.00 per mile and $44.00 per truck hour. The rate per mile reflects the fact that more miles result in more gas, oil, and maintenance. The rate per truck hour reects the fact that trucks that are waiting at a jobsite are kept running (so the concrete mix won't solidify), and drivers continue to get paid during that time. Near the end of 2015, Fairview Construction Company asked for a delivery of 4,800 cubic yards of concrete but was unwilling to pay the regular price; it was only willing to pay $77 per cubic yard. Preston estimated that the job would require 6,700 miles of driving and 210 truck hours. The housing market in the Pacic Northwest had slowed during recent months, leaving Preston with enough capacity to ll the order, but its sales manager was reluctant to commit to such a reduced price. REQUIRED If Preston accepted the offer, what would the prot or loss have been (enter a loss as a negative number)