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 bullet$$n 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,$\backslash$table$[[$On$,]]],[$Estimated sales price,$33,000$ units,$33,000$ units$],[$Estimated cost per unit,$28\mathrm{.}00,$$$44\mathrm{.}00$