Case-12 Buckeye Grain, a corn and wheat processing company, has decided to introduce a new product that can be manufactured by either a capital-intensive method or a labor-intensive method. The method chosen will have no effect on the quality of the finished product. Estimated costs for the two methods are as follows. Direct raw materials per unit Capital-intensive $10.00 Labor-intensive $11.20 Direct labor ($24/hour) per unit 12.00 14.40 Variable overhead ($12/hour) per unit Total fixed costs 6.00 $4,880,000 9.60 $2,640,000 Buckeye Grain sells the new product at $60 per unit during its initial stage of product life cycle. The incremental selling expenses are estimated to be $1,000,000 annually plus $4 for each unit sold, regardless of the manufacturing method. Fixed costs are all directly traceable incremental costs. When deciding which manufacturing method to use, the company's management team take into account the operating leverage. A. Calculate the estimated breakeven point in annual unit sales of the new product if the company uses the capital-intensive manufacturing method and labor-intensive manufacturing method, respectively. Show your calculations. B. Calculate the annual unit sales volume at which the company would be indifferent between the two manufacturing methods. Show your calculations