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.) 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