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.

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	3,010		$	2,435		$	8,040,000		$	2,660,000
2		86			57			75,000			230,000
3		19			5			2,500			820

Case	Accounting break-even	Cash break-even
1
2
3