Sunland 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: Sunland's market research department has recommended an introductory unit sales price of $32. The incremental selling expenses are estimated to be $582,320 annually, plus $2 for each unit sold, regardless of the manufacturing method. Calculate the estimated break-even point in annual unit sales of the new product if Sunland Company uses (1) the capitalintensive manufacturing method, or (2) the labour-intensive manufacturing method