Lipston Corporation is thinking about adding a new product line. Marketing survel: indicate that sales of the new product would be 200,000 units. Each unit sells for $\$ 4$. Direct variable costs would be $\$ 2.80$ per unit, direct fixed costs would be $\$ 120,000$, and $\$ 90,000$ represents the company s indirect fixed costs. The company does not expect the new product to affect the sales of its other products.

Should Lipston add the new product? Why or why not?