Pharoah 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-litensive Direct materials 5450 per unit $5.00 per unit Direct labor $5.40 $7.40 Variable overhead $270 per unit 54.20 per unit Fixed manufacturing costs $2270_640 $1416,400 Der Unit per unit Pharoah' market research department has recommended an introductory unit sales price of $28.80. The incremental selling expenses are estimated to be $445.200 annually plus $180 for each unit sold, regardless of manufacturing method. Answer the following Calculate the estimated break-even point in annual unlt sales of the new product if Pharoah Company uses the 1 Capital-intensive manufacturing method. Labor-intensive manufacturing method. 2 Capital-Intensive Labor-Intensive Break-even point in units 188609 179000 Determine the annual unit sales volume at which Pharoah Company would be indifferent between the two manufacturing methods. (Round answer to decimal places, s. 2.520.) Annual unit sales volume units