Usha sent good costing Rs.75,50,000 on consignment basis to Gayathri on 1.2.2006 @8.5%commission. Rs. 8,25,000 was spent on transportation by Usha. Gayathri spent Rs. 5,25,000 on unloading 88% of the goods received were sold for Rs. 90,00,000,10% of the goods for Rs. 10,00,000 and the balance was taken over by Gyathri @ 10% below the cost price.Profit or loss on consignment = ?