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 Unit Price Unit Variable Cost Fixed Costs Depreciation 1 $ 3,310 $ 2,635 $ 9,120,000 $3,700,000 2. 136 77 49,000 330,000 3 29 7 3,500 990 WN Case Accounting break-even Cash break-even 1 2 2 3