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 $2,980 Unit Variable Cost $ 2,135 46 41 Fixed Costs $8,100,000 185.000 2,770 Depreciation $3,100,000 183,000 1,050 Case Accounting break-even Cash break-even