Estimated demand Estimated sales price Estimated cost per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit manufacturing cost Additional development cost CD Only CD with Instructional Materials. 31,000 units 31,000 units $ 27.00 $ 42.00 $ 4.75 $ 5.25 6.00 9.00 6.00 9.25 5.50 5.50 $ 22.25 $ 29.00 $105,000 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. 2. Should MSI add the instructional materials or sell the CDs without them? 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. 3-b. Should MSI add the instructional materials or sell the CDs without them? Complete this question by entering your answers in the tabs below. Req 1 Req 2 Req 3A Req 38 Based on the given data, compute the increase or decrease in profit that would result if instructional materials were added to the CDs. Sales Revenue Variable Costs Contribution Margin: Additional Development Costs Differential Profit (Loss) CD Only CD with Instructional Materials Incremental < Rea1 Req 2 > teachers. A summary of the expected cusis and revenues for mars two options IOIOWS Estimated demand Estimated sales price CD with Instructional Materials 31,000 units CD Only 31,000 units $ 27.00 $ 42.00 $ 4.75 $ 5.25 6.00 9.00 6.00 9.25 5.50 5.50 $ 22.25 $ 29.00 $105,000 Estimated cost per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 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. 2. Should MSI add the instructional materials or sell the CDs without them? 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. 3-b. Should MSI add the instructional materials or sell the CDs without them? Complete this question by entering your answers in the tabs below. Req 1 Req 2 Req 3A Req 38 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 Only CD with Instructional Materials Incremental Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit (Loss)