Determine the amount of goodwill impairment loss, if any, that should be recognized in the financial statements of Stephen Company and enter that amount in the box provided. Enter numerical values only, with commas where appropriate, do not enter $. If your answer is a negative number, enter a minus sign directly before the number, do not leave a space, do not use parentheses.

Performance bicycle company makes steel and titanium handle bars for bicycles. it requires approximately 1 hour of labor to make one handle bar of either type. during the most recent accounting period, barr company made 7,700 steel bars and 2,300 titanium bars. setup costs amounted to $35,000. one batch of each type of bar was run each month. if a single company-wide overhead rate based on direct labor hours is used to allocate overhead costs to the two products, the amount of setup cost assigned to the steel bars will be: