BKF.com provides banks access to sophisticated financial
information and analysis via the web, enabling them to instantly
evaluate both personal and commercial loan applications. To better
focus on its client services, BKF.com is considering outsourcing
some of its internal functions. Its controller, Jenny Lee, suggests
starting with the company’s internal email system. She recently
attended a conference and learned that GTE and NBC outsource their
email function to companies such as Google and Yahoo. Lee began her
analysis by identifying the total costs related to last month’s
in-house email operation, when there were 3,600 employee
mailboxes:

Lee analyzed the computer hardware costs further and determined
that:

43% were allocated costs that will continue even if the email
system is abandoned.

20% were non-personnel direct costs that will be avoided if the
email system is abandoned.

37% were monthly salaries for two, equally paid interns who
worked only on the email system.

Mail.com, a leading provider of internet messaging outsourcing
services, has offered to host BKF.com’s email function for $14.50
per mailbox. BKF.com will still need to pay for the virus
protection software, and it will need one of the interns to
maintain the virus protection and quarantine suspicious emails.
Also, a company has agreed to pay BKF.com $3,900 a month to use the
computer storage space that will become available if BKF.com
outsources its email function.

Finally, Lee estimates that 3,990 mailboxes will be required per
month next year.

By how much will BKF.com’s monthly profits change if they decide
to outsource its email function to Mail.com instead of managing the
service internally?   (Note: if the
buy costs are less than the make costs, enter the difference as a
positive number; if the make costs are less than the buy costs,
enter the difference as a negative number.)