In each of the following cases, calculate the accounting break$-$even and the cash breakeven 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$,$Unit Price,$\backslash$table$[[$Unit Variable$],[$Cost$]],$Fixed Costs,Depreciation$],[1,$$$2,980,$$$1,640,$$$7,200,000,$$$2,900,000$