1 Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 2,000	$ 1,600	$ 13,000,000	$ 5,590,000
2	44	34.32	13,000	23,400
3	12	4.62	1,300	975

Ignore any tax effects in calculating the cash break-even.

1a. Calculate the cash break-even point of Case 1.

1b. Calculate the accounting break-even point of Case 1.

2a. Calculate the cash break-even point of Case 2.

2b. Calculate the accounting break-even point of Case 2.

3a. Calculate the cash break-even point of Case 3.

3b. Calculate the accounting break-even point of Case 3.