Blossom Company operates a small factory in which it manufactures two products: A and B$.$ Production and sales results for this year were as follows:

A B

Unit Sold $940019300$

Selling price per unit $$93$ $$76$

Variables costs per unit $5552$

Fixed Cost per unit $2222$

For purposes of simplicity, the firm averages total fixed costs over the total number of units of A and B and sold

The research department has developed a new product $($ C $)$ as a replacement for product B$.$ Market studies show that Blossom Company could sell $10250$ units of C next year at a price of $$122$; the variable costs per unit of C are $$47.$ The introduction of product C will lead to a $10\%$ increase in demand for product A and discontinuation of product B$.$ If the company does not introduce the new product $,$ it exects next year's results to be the same as this year's

Determine whether Blossom Company should introduce product C next year. Why or why not?

Company profit with Products A and B:

A B Total

Company profit with Products A and B:

A B Total

Blossom Company $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ introduce product C next year as the contribution margin $\_\_\_\_\_\_\_\_\_$