Wizard Corporation has analyzed their customer

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)
$8.50
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.

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