Martinez Company has decided to introduce a new product. The new product can be manufactured by either a capital-intensive method or a labor-intensive method. The manufacturing method will not affect the quality of the product The estimated manufacturing costs by the two methods are as follows:Capital LaborIntensive IntensiveDirect materials $5 per unit $5.50 per unitDirect labor $6 per unit $8.00 per unitVariable overhead $ 3 per unit