Candice Company has decided to introduce a new product. The new product can be manufactured by either a capital-intensive method or a labor-intensive method. The manufacturing method will not affect the quality of the product. The estimated manufacturing costs for each of the two methods are as follows. Capital- Intensive Labor- Intensive Raw materials $5.00 $5.60 Direct labor 0.5DLH@$12 = $6.00 0.8DLH@$9 = $7.20 0.5DLH@$6 = Variable overhead $3.00 0.8DLH@$6 = $4.80 Directly traceable incremental fixed manufacturing $2,440,000 $1,320,000 costs Candice's market research department has recommended an introductory unit sales price of $30. The incremental selling expenses are estimated to be $500,000 annually plus $2 for each unit sold regardless of the manufacturing method used. A. Calculate the estimated break-even point in annual unit sales of the new product if Candice Company uses the 1. capital-intensive manufacturing method. 2. labor-intensive manufacturing method