please help with both attatchments, thank you in advance!

CD with Instructional Materials 38,000 units $ 49.00 CD Only 38,000 units 33.00 Estimated demand Estimated sales price Estimated cost per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit manufacturing cost Additional development cost $ 6.25 8.50 8.50 9.00 $ 32.25 $ 8.75 12.50 11.75 9.00 $ 42.00 $105,000 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 $1,254,000 $ 1,862,000 608,000 Sales Revenue Variable Costs Contribution Margin Additional Development Costs Differential Profit (Loss) 370,500 237,500 608,000 S $ 370,500 S 0 105,000 105,000 3-a. Suppose that the higher price of the CDs with instructional materials is expected to reduce demand to 20,000 units. Complete the table ghven below based on Requirement 1 and 2 data CD with Instructions Materials CD Only Incremental Sales Revenue s 980,000 Variable Costs Contribution Margin Additional Development Costs Diferential Profit (Loss)