The following data are available regarding an organization who makes a single product. Period 3 Production (units) 20,000 Sales 22,500 Opening Stock 2,500 Closing Stock _ The following cost structure applies (based on a budgeted level of 17,000 units per period). Cost per unit $ Direct Material 3.00 Direct Labour 7.00 Production Overheads 3.00 13.00 Selling price is $16 per unit Administrative overheads are $15,000 per period and the budgeted production overheads are $51,000 per period of which $34,000 (⅔) are fixed. 

What is the Marginal Costing Profit/Loss?