Keep Your Memories manufactures pre-made scrapbook pages for scrapbookers who don't have time to create their own pages. The clients need only insert their pictures on the pages. It currently sells a child's scrapbook with pre-made pages for $56. Production costs are $24 variable and $14 fixed. The company is considering creating scrapbook kits instead to save labour costs. They are expecting to sell these kits for $48 each and save $11 in variable costs. Prepare an incremental analysis. (If an amount reduces the net income then enter with a negative sign preceding the number eg. 45,000 or parenthesis, eg. (45,000)) Incremental revenue Pre-made pages Kits and costs