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 MSl's two options follows: CD with Instructional CD Only 50,000 units Materials 50,000 units Estimated demand Estimated sales price Estimated cost per unit S 20.00 S 35.00 Direct materials Direct labor Variable manufacturing Fixed manufacturing overhead S 1.75 5.50 5.75 2.00 S 8,25 S15.00 $65,000 S 1.25 2.50 2.50 2.00 overhead Unit manufacturing cost Additional development 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 with Instructions Materials CD Only Incremental Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit (Loss) 3-a. Suppose that the higher price of the CDs with instructional materials is expected to reduce demand to 32,000 units. Complete the table given below based on Requirement 1 and 2 data. CD with Instructions Materials CD Only Incremental Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit (Loss)