CD with Instructional CD Only 32,000 units Materials 32,000 units Estimated demand Estimated sales price Estimated cost per unit 28.00 $ 43.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 5.25 6.50 6.50 6.00 24.25 $5.75 9.50 9.75 6.00 $ 31.00 $105,000 Unit manufacturing cost Additional development cost Required: 1. Based on the given data, Compute the increase or decrease in profit that would result if instructional materials were added to the CDs CD with Instructions Materials CD Only Incremental Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit (Loss) 3-a. Suppose that the higher price of the CDs with instructional materials is expected to reduce demand to 22,000 units. Complete the table given below based on Requirement 1 and 2 data. CD with Instructions Materials CD Only Incremental Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit (Loss)