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.

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	2,980		$	2,415		$	7,040,000		$	1,450,000
2		81			55			83,000			220,000
3		18			5			2,400			720

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