I counted five software methods of creating ePubs in the sticky section of this forum, and six if you include Sigil.
For what it is worth my method is to markup a Word document into valid XHTML using an HTML editor, write the content.opf and toc.ncx to match, package these files and the stylesheet into and ePub file, and make any corrections necessary until the ePub validates. Everything except the HTML editor is free, but I know that there are freeware HTML editors. But this method certainly takes time.
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