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 CD Only 37,000 units Materials 37,000 units Estimated demand Estimated sales price Estimated cost per unit 31.00 $ 48.00 $ 5.75 8.00 8.00 8.50 S 30.25 $ 8.25 12.00 11.25 8.50 40.00 $105,000 Direct materials Direct labor Fixed manufacturing overhead Unit manufacturing cost Additional t 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 Only CD with ions Materials Sales Revenue Variable Costs Contribution Margin Additional Development Costs Oifferential Profit (Loss)