Calculating Break$-$Even $[$L$.$O$3]$ 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.

$\backslash$table$[[,$Unit Variable Cost,Fixed Costs,Depreciation$],[$$$2\mathrm{.}980,$$$1\mathrm{.}640,$$$7,200,000,$$$2\mathrm{.}900,000$