3 Part1of2 0.66 points EBODK F'rlnl RETE [E l'ICES Celestial Products, Inc., has decided to introduce a new product, which can be manufactured by either a computer assisted manufacturing system or a laborintensive production system. The manufacturing method will not affect the quality of the product. The estimated manufacturing costs by the two methods are as follows: ComputeriAssisted Labor-*Intensive Manufacturing System Production System Direct material $ 9.88 $ 9.98 Direct labor {DLH denotes directelabor hours) 8.SDLH @ $25.58 12.75 8.8DLH @ $21.88 16.88 Variable overhead 9.5DILH @ $16.58 5.25 8.8DLH @ $16.59 13.29 Fixed overhead* $4,418,888 $2,738,888 \"These costs are directly traceable to the new product line. They would not be incurred if the new product were not produced. The company's marketing research department has recommended an introductory unit sales price of $75.00. Selling expenses are estimated to be $900,000 annually plus $4.50 for each unit sold. [Ignore income taxes.) Problem 7-44 Part 1 Required: 1. Calculate the estimated breakeven point in annual unit sales of the new product if the company uses the (a) computerassisted manufacturing system; (b) laborsintensive production system. (Do not round intermediate calculations. Round your nal answers to the nearest whole number.) Computerassisted manufacturing system Laborintensive production system units Part 20f2 0.66 points eBook Prim RETETEHCE'S Celestial Products, Inc, has decided to introduce a new product, which can be manufactured by either a computers assisted manufacturing system or a laborintensive production system. The manufacturing method will not affect the quality of the product. The estimated manufacturing costs by the two methods are as follows: ComputerAssisted LaborIntensive Manufacturing System Production System Direct material $ 9.88 $ 9.98 Direct labor (DLH denotes directlabor hours) 8.5DLH @ $25.58 12.75 8.8DLH @ $21.88 16.58 Variable overhead 9.5DLH @ $16.59 8.25 9.8DLH @ $16.59 13.29 Fixed overheat!" $4,418,888 $2,738,888 *These costs are directly traceable to the new product line. They would not be incurred if the new product were not produced. The company's marketing research department has recommended an introductory unit sales price of $75.00. Selling expenses are estimated to be $900,000 annually plus $4.50 for each unit sold. [Ignore income taxes.) Problem 7-44 Part 2 2. Determine the annual unit sales volume at which the rm would be indifferent between the two manufacturing methods. (Do not round intermediate calculations. Round your nal answer to the nearest whole number.)