Wizard Corporation has analyzed their customer and order handling data for the past year and has determined the following costs:

Order processing cost per order

$$7$

Additional costs if order must be expedited $($rushed$)$

$$8\mathrm{.}50$

Customer technical support calls $($per call$)$

$$12$

Relationship management costs $($per customer per year$)$

$$1200$

In addition to these costs, product costs amount to $75\%$ of Sales.

In the prior year, Wizard had the following experience with one of its customers, Chester Company:

Sales

$$16,000$

Number of orders

$160$

Percent of orders marked rush

$70\%$

Calls to technical support

$80$

Required:

Calculate the profitability of the Chester Company account.