Answer
The answer is $\$ 4,500$.
Work Step by Step
Given cost and revenue functions are
$ C(x)=22,500+40x $ and $ R(x)=85x$
Cost and revenue for selling $400$ graphing calculators is
Plug $x=400$ in both functions.
Cost $ C(400)=22,500+40(400) $
Cost $ C(400)=22,500+16,000 $
Cost $ C(400)=38,500 $
and Revenue $ R(400)=85(400)$
Revenue $ R(400)=34,000$
Revenue is less than cost therefore it is loss.
Loss $ =38,500-34,000=4,500 $.