Tarjee Conference Solutions specializes in the design and installation of meeting and conference centers for large corporations. When bidding on jobs, the company estimates product cost and direct labor for installers and marks up the total cost by 30 percent. On a recent job for Orvieto Industries, the company set its price as follows:

Product costs including podiums, seating, lighting, etc.		$173,900
Installer salaries		28,600
Total		202,500
Markup at 30 percent		60,750
Bid price		$263,250

The job turned out to be a big hassle. Orvieto requested 27 change orders, although the dollar value of the products it requested changed very little. The company also returned 32 items that had extremely minor flaws (scratches that were barely visible and would be expected in normal shipping). Orvieto also requested seven meetings with designers taking 43 hours before its plan was finalized. Normally, only two or three meetings are necessary. Alison Jackson, controller for Tarjee, decided to conduct a customer profitability analysis to determine the profitability of Orvieto. She grouped support costs into three categories with the following drivers:

Driver		Annual Value of Driver		Annual Cost
Change orders		882 change orders		$237,258
Number of returns		1,010 product returns		67,670
Design meeting hours		1,410 meeting hours		88,830

Tarjee Conference Solutions has decided to adopt an activity-based pricing scheme. On future jobs, the company will charge a 30 percent markup on the sum of product costs plus installer salaries. In addition, the company will charge $314 per change order, $91 per product return for products that are in excellent condition, and $85 per meeting hour with a Tarjee conference room designer.

What would the profit be on the order from Orvieto? (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Profit / (Loss)

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