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	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 2,980	$ 1,640	$ 7,200,000	$ 2,900,000
2	44	39	275,000	183,000
3	8	3	5,800	1,100