Consider the following cases: Unit Variable Case Unit Price Cost Fixed Costs 1 $ 4,000 $2,480 13,000,000 2 43 3 7 30.53 2.62 13,000 1,100 Ignore any tax effects in calculating the cash break-even. 1a. Calculate the cash break-even point of Case 1. Cash break-even 1b. Calculate the accounting break-even point of Case 1. Accounting break-even Depreciation $ 5,460,000 27,300 770