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Use $u=\cos x$, so $du=-\sin xdx$. Up to an overall minus sign, the differential form becomesSeeking a monomial integrating factor $u^{\alpha }{y}^{\beta }$, equality of mixed derivatives givesThese give $\alpha =1,\beta =0$, so the integrating factor in the original variables isOne may verify exactness directly without relying on invertibility of the cosine substitution:Thus the implicit first integral isThe equivalence with the differential equation holds directly where $\cos x\ne 0$. The zero solution $y=0$ is included at $C=0$. At a zero of $\cos x$, the original graph equation requires $y=0$ for any finite differentiable continuation, so no extra finite graph with nonzero $y$ is created by multiplying by the vanishing factor. If one allows vertical parametrized integral curves of the differential form, $x=\pi /2+n\pi$ is also such a curve and is already contained in the level set $C=0$.

Write the differential form as $Mdx+Ndy$, with the coefficients as printed. A monomial integrating factor can be found from $\mu =x^{\alpha }{y}^{\beta }$. The exactness condition ${\partial }_y(\mu M)={\partial }_x(\mu N)$ givesSolving yields $\alpha =0,\beta =-3$. Thus, on $y\ne 0$,After multiplication, the differential form isHence the implicit solutions areThe branch $\boxed{y=0}$ was excluded by the integrating factor but satisfies the original equation and must be restored. On any graph branch with $y\ne 0$, differentiation of the boxed first integral recovers the original differential equation.