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.) Unit Variable Case Unit Price 1 $2,950 Cost $2,395 Fixed Costs Depreciation $9,040,000 $3,300,000 23 76 53 46,000 210,000 17 5 2,300 950 Case 123 Accounting break- even Cash break-even