Accounting break-even Unit price Unit variable cost Fixed costs Depreciation

19,700 $120 $84 $620,000 ?

1)Consider taxes. What is depreciation? The tax rate is 35 percent.

Unit price Unit variable cost Fixed costs Depreciation

$2,980 $2,135 $9,000,000 $3,100,000

2)Consider taxes. What is the cash break-even point? The tax rate is 38 percent.