Spartan Leather operates in Sydney. The company manufactures two types of Tool bags: a) Everyday Use and b) Heavy Duty. Production and sales result for last year are shown in the table below: Heavy Duty Bag Everyday Use Bag Units sold 9,500 21,000 Selling price per unit $98 $76 Variable cost per unit $53 $41 Fixed cost per unit $25 $25 Spartan averages total fixed costs over the total number of units (of both heavy duty and everyday use) produced and sold. The research department has developed a new product (Super) as a replacement for everyday use bag. Market studies show that Spartan Leather could sell 11,000 units of Super bags next year a price of $120, the variable cost per unit of this product is $50. The introduction of Super bag will lead to a 10% increase in demand for Heavy Duty bags and discontinuation of Everyday Use bags. If Spartan does not introduce the new product, it expects next year's results to be the same as last year's. Required: Should Spartan Leather introduce Super bags next year? Explain why or why not. Conduct incremental analysis to support your decision