I

n 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 and 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 1- accounting break-even____ cash break-even___ case 2-accounting break-even___cash break-even___ case 3 accounting break-even___cash break-even___