Required information following information applies to the questions displayed below) Celestial Products, Inc. has decided to introduce a new product, which can be manufactured by either a computer system or a labor-intensive production system. The Labor-Intensi Produet ion System isted Manufacturing Sys birect material Direet labor (DLH denotes direct-labor hours) Variable overhead 80 9-75 5 25 3,810,000 8-70 12.00 8.40 2,130,000 19.50 15.00 0.801M 10.50 10.50 Plxed overhead* These costs are directly traceable to the new product line. They would not be incurred if the new oductory unit sales price of $51.00 Seling The company's marketing research department has recommended an intr expenses are estimated to be $780.000 annualy plus $3.30 for each unit sold. lgnore income taxes) Required: 1. Calculate the estimated break-even point in annual unit sales of the new product if the company uses the (o) manufacturing system; (toj to the nearest whole number labor-intensive production system (Do not round intermediate calculations. Round your final answers Prev 45 of5 Next> 2 5