Cut Out iPhone/iPad universal Application

This is a bid for a universal application for iOS, which needs to work on both? iPhone and iPad The application is simply to open two images and put them over each others and perform some operation (just 1 single operation)? using touch over those images. The program will require the ability to merge data between two images (just simple replacement of data from one image to another, no complicated image processing is required) The application algorithm is really simple More exact details will be provided to the selected bidder so the idea won't be used anywhere else