Novak 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 by the two methods are as follows Capital Intensive Labor-Intensive Direct materials $9 per unit $9.50 per unit Direct labor $8 per unit $10 per unit Variable overhead $4 per unit $5.50 per unit Fixed manufacturing costs $1,140,000 $350,000 Novak market research department has recommended an introductory unit sales price of $32. The incremental selling expenses are estimated to be $480,000 annually plus $2 for each unt sold, regardless of manufacturing method. Answer the following Calculate the estimated break-even point in annual unit sales of the new productif Novak Company uses the: (Round answers to o decimal places, e.g. 5,275.) (1) Capital-Intensive manufacturing method. (2) Labor-intensive manufacturing method. Capital-Intensive Labor-Intensive Break-even point in units Determine the annual unit sales volume at which Novak Company would be indifferent between the two manufacturing methods. Annual unit sales volume units