pp Carla Vista 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:

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 $$2,423,040$ $$1,488,000$

Carla Vista$$s market research department has recommended an introductory unit sales price of

$$32.$ The incremental selling expenses are estimated to be $$481,920$ annually, plus $$2$ for each

unit sold, regardless of the manufacturing method.

Determine the annual unit sales volume at which there would be no difference between

methods.