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. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[$Unit$],[,$Unit,Variable,,$],[$Case$,$Price,Cost,Fixed Costs,epreciation$],[1,$$$2,860,$$$2,335,$$$9,020,000,$$$3,200,000$