Please do not give solution in image format thanku Required informationPR 7-44 (Algo) Break-Even Analysis; Operating Leverage; New Manufacturing Environment (LO 7-1, 7-8,7-10)(The following information applies to the questions displayed below.)Celestial Products, Incorporated, has decided to introduce a new product, which can be manufactured by either acomputer-assisted manufacturing system or a labor-intensive production system. The manufacturing method will not affectthe quality of the product. The estimated manufacturing costs by the two methods are as follows:Computer-Assisted ManufacturingDirect materialDirect labor (OL denotes direct-labor hours)Variable overheadFixed overheadSysten0.5DL $24.000.50LH $15.00Labor-Intensive Production System$9.6015.6012.00$2,500,000$8.7012.00 0.BDLH $19.507.50 0.8DLH $15.00$4,260,000"These costs are directly traceable to the new product line. They would not be incurred if the new product were notproduced.The company's marketing research department has recommended an introductory unit sales price of $69.00. Sellingexpenses are estimated to be $870,000 annually plus $4,20 for each unit sold. (Ignore income taxes.) PR 7-44 (Algo) Part 1: Calculate the estimated break-even point in annual unit sales...Required:1. Calculate the estimated break-even point in annual unit sales of the new product if the company uses the (a) computer-assistedmanufacturing system; (b) labor-intensive production system.Note: Do not round intermediate calculations. Round your final answers to the nearest whole number.Computer-assisted manufacturing systemLabor-intensive production systemBreak-Even Pointunitsunits

Variable costs are those costs which changes along with change in activity level or sales volume.…

PR 7-44 (Algo) Part 1: Calculate the estimated break-even point in annual unit sales... Required: 1. Calculate the estimated break-even point in annual unit sales of the new product if the company uses the (a) computer-assisted manufacturing system; (b) labor-intensive production system. Note: Do not round intermediate calculations. Round your final answers to the nearest whole number. Computer-assisted manufacturing system Labor-intensive production system Break-Even Point units units