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. Round your answers to 2 decimal places, e.g., 32.16.) Unit Unit Price $3,280 Variable Case Fixed Costs Depreciation $2,960,000 Cost $2,615 $8,100,000 131 28 75 69,000 3,400 320,000 850 7 Accounting break- Case Cash break-even even 23 123