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	$	3,130		$	2,515		$	9,080,000		$	3,500,000
2		106			65			76,000			270,000
3		23			6			2,900			970

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