E$15-21.$ Alternative Production Procedures and Operating Leverage

Assume Sharpie, a brand of Newell Brands, is planning to introduce a new executive pen that can be manufactured using either a capital$-$intensive method or a labor$-$intensive method. The predicted manufacturing costs for each method are as follows:

$\backslash$table$[[,\backslash$table$[[$Capital$],[$Intensive$]],\backslash$table$[[$Labor$],[$Intensive$]]],[$Direct materials per unit,$$10\mathrm{.}00,$$$12\mathrm{.}00$

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