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 Intermedlate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[,$Unit Variable,,$],[$Case$,$Unit Price,Cost,Fixed Costs,Depreciation,,,$],[1,$$$2,980,$$$1,640,$$$7,200,000,$$$2,900,000,,,],[2,44,39,275,000,183,000,,,],[3,8,3,5,800,1,100,,,]]$

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