MSI's educational products are currently sold without any supplemental materials. The company is considering the inclusion of instructional materials such as an overhead side presentation, potential test questions, and classroom bulletin board materials for teachers. A summary of the expected costs and revenues for MSI's two options fonows CD with Instructional CD Only Materials Estimated demand 34,000 units 34,000 units Estimated sales price $ 20.00 $ 45.00 Estimated cost per unit Direct materials $ 4,25 $ 6.75 Direct labor 6.50 10.50 Variable manufacturing overhead 6.50 9.75 Fixed manufacturing overhead 700 7.00 Unit manufacturing cost $24.25 $ 34.00 Additional development cost $105,000 Required: 1. Based on the given data, Compute the increase or decrease in profit that would result of instructional materials were added to the CDs CD Only CD with Instructions Materials Incremental Sales Revenue Variable costs Contribution Margin Additional Development Costa Differential Prot (Low) 2. Should sladd the instructional materials or sell the CDs without them? Sell the CDs without instructional Materiais Ads the instructional Materiais Wer is expected to reduce demand to 2000 nCore when Sell the CDs without Instructional Materials Add the Instructional Materials 3-a. Suppose that the higher price of the CDs with instructional materials is expected to reduce demand to 21000 units. Complete the table given below based on Requirement and 2 data. CD Only CD with Instructions Materiais Incremental Sales Revenue Variable costs Contribution Margin Additional Development Costs Diferential Profit (Loss) Mgmt 3-b. Should MSI add the instructional materials are the CDs without them? Sell the CDs without instruction Materials O Add the instructional Materials MacBook Air Db Du ge 899 30 * 13 + FF A & N S 4 O # 3 8 9 6 7 5 2