MSI's educational products are currently sold without any supplemental materials. The company is considering the inclusion of instructional materials such as an overhead slide presentation, potential test questions, and classroom bulletin board materials for teachers. A summary of the expected costs and revenues for MSI s two options follows: CD with Instructional CD Only Materials Estimated demand 50,000 units 50,000 units 35.00 20.00 Estimated sales price Estimated cost per unit Direct materials 1.25 1.75 2.50 Direct labor 5.50 5.75 Variable manufacturing overhead 2.50 2.00 2.00 Fixed manufacturing overhead 8.25 15.00 Unit manufacturing cost 65,000 Additional development cost Required: 1. Based on the given data complete the table given below. CD with instructions CD Only Incremental Materials Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit