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$[[$Case$,\backslash$table$[[$Unit$],[$Unit Variable$]],$Fixed Costs Depreciation$],[\backslash$table$[[$Price$],[$$$2\mathrm{.}860$