Reese's Peanut Butter Cups recently introduced a new confectionary (chocolate cup) that has almonds in it. The Almond Reese's cup will sell for $1.00 per cup versus $0.50 per cup for the original Reese's Peanut Butter cup. The almond cup has a higher variable cost; $0.40 versus $0.25 for the original. Assume Reese's expects to sell 50 M almond cups, but 40 M of those cups will come from cannibalized sales of the original cup. Assume sales of the original cup are flat, year over year, and that last years sales amounted to 200 M cups. Assume Reese's will incur $10M in fixed costs to launch the almond cup. Will new product be profitable