Cullumber Company has decided to introduce a new product that can be manufactured by either a capital-intensive method or a labour-intensive method. The manufacturing method will not affect the quality of the product. The estimated manufacturing costs under the two methods are as follows: Cullumber's market research department has recommended an introductory unit sales price of $64. The incremental selling expenses are estimated to be $421,680 annually, plus $4 for each unit sold, regardless of the manufacturing method. (a) Calculate the estimated break-even point in annual unit sales of the new product if Cullumber Company uses (1) the capitalintensive manufacturing method, or (2) the labour-intensive manufacturing method