Sandhill Company has decided to introduce a new product that can be manufactured by either a capital-intensive method or a labourintensive method. The manufacturing method will not affect the quality of the product. The estimated manufacturing costs under the two methods are as follows: Sandhill's market research department has recommended an introductory unit sales price of $16. The incremental selling expenses are estimated to be $491,960 annually, plus $1 for each unit sold, regardless of the manufacturing method. (a) Calculate the estimated break-even point in annual unit sales of the new product if Sandhill Company uses (1) the capitalintensive manufacturing method, or (2) the labour-intensive manufacturing method. Determine the annual unit sales volume at which there would be no difference between methods