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., 32.16.) Case 1 2 3 Unit Price Unit Variable Cost Fixed Costs Depreciation $ 3,010 $ 2,435 $ 8,040,000 $2,660,000 86 57 75,000 230,000 19 5 2,500 820 Case Accounting break-even Cash break-even 1 2 3