MSI's educational products currently are 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:

$\backslash$table$[[,,\backslash$table$[[$CD with$],[$Instructional$],[$Materials$]]],[$Estimated demand,CD Only,$27,000$ units$],[$Estimated sales price,$27,000$ units,$],[$Estimated cost per unit,$$23\mathrm{.}00,$$$38\mathrm{.}00$