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,,$],[$Case$,$Unit,Variable,Fixed,,,,$],[$Crice$,$Cost,Costs,Depreciation,,,,$],[1,$$$,$$$,$$$,$$$,,,],[2,3,220,2,575,9,100,000,3,600,000,,,],[3,121,71,85,000,300,000,,,],[,26,6,3,200,980,,,]]$

$\backslash$table$[[$Case$,$Accounting break$-$even,Cash break$-$even$],[1,,],[2,,],[3,,]]$