IBPS RRB Office Assistant Model Paper 7

A monthly magazine on stands costs Rs. 52 per copy. However if someone subscribesfor it for an year, the subscriber.is entitled to 13 copies for * 611 and anextra courier charge of Rs. 78 per year. Ram has subscribed for the magazine andpaid extra for courier while his neighbour shyam buys it from the newspapervendor who supplies it at an extra cost of Rs. 1 per copy After 13 months, who is ina profit and by how much ?