DETROIT — Detroit's automakers have an average $2,400 per-vehicle profit disadvantage compared with Japanese auto companies, according to a study released yesterday by veteran industry consultant Jim Harbour and Laurie Harbour-Felax, president of the Harbour-Felax Group.

Using financial data predominantly from the most recent annual reports, the study found that healthcare costs account for a big chunk of the gap, an average of $900 to $1,400 per vehicle for General Motors Corp., Ford Motor Co. and DaimlerChrysler AG's Chrysler Group.

Other factors include: heavy reliance on incentives, warranty costs, worker break times, absenteeism and restrictive work rules.

GM, Ford and the Chrysler Group will need the help of the UAW to address some of the issues,said Harbour-Felax.