Cullumber Company operates a small factory in which it manufactures two products: A and B$.$ Production and sales result for last year were as follow:

$\backslash$table$[[,$A$,$B$,],[$Units sold,$10,240,,20,480],[,,52,],[$Selling price per unit,$65,,],[$Unit variable cost,$35,,30],[$Unit fixed cost,$15,,15]]$

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

The research department has developed a new product $(C)$ as a replacement for product $B.$ Market studies show that Cullumber Company could sell $15,480$ units of $C$ next year at a unit selling price of $$80.$ The unit variable cost of $C$ is $$39.$ The introduction of : groduct $C$ will lead to a $10\%$ increase in demand for product A and discontinuation of product $B.$ If the company does not introduce the Rew product, it expects next year's result to be the same as last year's.

Calculate the net profit before the introduction of Product C$.$ Calculate the net profit if Cullumber Company introduces Product C$.$