Sabert manufactures the Mosaïc® line of heavyweight plasticcutlery. Colored a distinctive silver, Mosaïc’s® products allow oneto “entertain with more style.” Currently, Sabert offers two“combo” assortments: (1) 32-piece (16 forks, 8 knives, 8 spoons);(2) 80-piece (40 forks, 20 knives, 20 spoons). Sabert sells the32-piece pack for $2.80 and the 80-piece pack for $5.79. It costsSabert $0.61 to manufacture the 32-piece pack and $1.17 tomanufacture the 80-piece pack. H-E-B, a Texas-based supermarketchain, sells both sizes of the Mosaïc® cutlery. H-E-B estimatesthat in 2012 they will buy 247,600 units of the 32-piece pack and198,300 units of the 80-piece pack. However, in response tocustomer feedback, H-E-B has asked Sabert to consider producing athird combo pack exclusively for H-E-B. The proposed combo would bea 56-piece (24 forks, 16 knives, 16 spoons), selling to H-E-B for$4.05 and costing Sabert $0.87 to manufacture. H-E-B has sharedsome market analysis information with Sabert (to support theirrequest). Sabert marketing analysts have concluded that if theyprovide the new combo pack they will sell 202,100 units to H-E-B.But they estimate that only 8% of those unit sales will be newsales. Sixty-two percent of the new product’s sales will come fromthe 80-piece pack and the remaining 30% will come from the 32-piecepack.

(b)  If the 56-piece combo pack is introduced in 2012,what will be the incremental contribution (IC) to the productline?