MSIs 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 MSIs two options follows:

volue 0.61 points Required Information 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 nstructional Matenals CD Only Estimaied dernand Fstimated sales price Estimated cost per unit 35,000 units $ 27 35,000 units $ 46 C $ 475 $ 725 Direct materials Direct labor Vanable manutacturing overnead Fixed manufacturing overhead 7.00 COC 7.50 26.25 11.00 10 2 7.50 36.00 Unit manufacturing cost Additonal development cost $105,00 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 Materials Salcs Roevenuc Variable Ccsts Contribution Margin Additional Development Costs Dilferenlial Frofit (Loss)