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 3,250 2,595 7,100,000 1,750,000

2 126 73 77,000 310,000

2 27 7 3,300 750