The following data are available regarding an organization who makes a single product. Period 2 Production (units) 18,000 Sales 16,500 Opening Stock 1,000 Closing Stock 2,500 The following cost structure applies (based on a budgeted level of 17,000 units per period). Cost per unit $ Direct Material 2.00 Direct Labour 6.00 Production Overheads 3.00 11.00 Selling price is $17 per unit Administrative overheads are $15,000 per period and the budgeted production overheads are $51,000 per period of which $34,000 () are fixed. What is the Marginal Costing Profit/Loss