Pharoah 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 $$57.$ Production costs are $$24$ variable and $$12$ fixed. The company is considering creating scrapbook kits instead to save labour costs. They are expecting to sell these kits for $$45$ each and save $$15$ in variable costs.

Prepare an incremental analysis. $($If an amount reduces the net income then enter with a negative sign preceding the number e$.$g$.-45,000$ or parenthesis, e$.$g$.(45,000).$ While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.$)$

Should the company begin to sell kits or continue to sell pre$-$made scrapbooks?