Shamrock 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 \$58. Production costs are $24 variable and $13 fixed. The company is considering creating scrapbook kits instead to save labour costs. They are expecting to sell these kits for $49 each and save $12 in variable costs. Prepare an incremental analysis. (If an amount reduces the net income then enter with a negative sign preceding the number es 45,000 or parenthesis, es (45,000 ). While alternate approoches are possible, irrelevant fived costs should be included in both options when solving this problem.)