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.

Unit

Price Unit Variable Cost Fixed Costs Depreciation

$$2,080$

$40$

$9$

$$2,150$

$35$

$3$

$$6,100,000$

$185,000$

$2,770$

$$3,100,000$

$183,000$

$1,050$