In each of the following cases, calculate the accounting break$-$even and the cash breakeven 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$.,32\mathrm{.}16.)$

$\backslash$table$[[$Case$,$Unit Price,Unit Variable Cost,Fixed Costs,Depreciation$],[1,$$$2,830,$$$2,315,$$$8,000,000,$$$2,460,000$