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	$	3,340		$	2,655		$	7,120,000		$	1,850,000
2		141			79			86,000			340,000
3		30			7			3,600			760

Case	Accounting break-even	Cash break-even
1
2
3