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:

$\backslash$table$[[,$Capital$-$Intensive,Labour$-$Intensive$],[$Direct materials,$$5\mathrm{.}50$ per unit,$$10\mathrm{.}75$ per unit$],[$Direct labour,$$4\mathrm{.}00$ per unit,$$9\mathrm{.}00$ per unit$],[$Variable overhead,$$3\mathrm{.}50$ per unit,$$7\mathrm{.}25$ per unit$],[$Fixed manufacturing costs,$$2,675,440,$$$1,643,000$