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 Variable$],[,,,,],[\backslash$table$[[$Case Price Cost Fixed Costs Depreciation$],[1$$$2,980$$$2,415$$$7,040,000$$$1,450,000$