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: Estimated demandi Estimated sales price Estimated cost per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit manufacturing cost Additional development cost CD with Instructional Materials 32,000 units CD Only 32,000 units $ 28.00 $ 43.00 $ 5.25 $ 5.75 6.50 9.50 6.50 9.75 6.00 6.00 $24.25 $ 31.00 $105,000