In Miller Medical Sales, Inc. v. Worstell (Dec. 21, 1993), 10th Dist. No. 93-AP-23, 1993 Ohio App, the court held that "plaintiff would be entitled to the higher amount of either plaintiff's lost profits or defendant's gain." The Tenth District noted, however, that the award cannot be based upon a gross revenue amount; rather, the total gross billings must be reduced by "any costs and expenses defendant would have incurred in producing income on the accounts and which should have been deducted from the gross revenue figure to determine defendant's net gain." Id.