1) In each of the following cases, calculate the accounting break-even and the cash break-even points. Ignore any tax effects in calculating the cash break-even. (Do not round intermediate calculations. Round your answers to 2 decimal places, e.g., 32.16.)

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	3,280		$	2,615		$	8,100,000		$	2,960,000
2		131			75			69,000			320,000
3		28			7			3,400			850

Case	Accounting break-even	Cash break-even
1
2
3
2) At an output level of 76,000 units, you calculate that the degree of operating leverage is 3.3. The output rises to 81,000 units.

What will the percentage change in operating cash flow be? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Percentage change in OCF

%