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.) Unit Unit Variable Case Price Cost Fixed Costs Depreciation 1 $3,370 $2,675 $8,120,000 $3,060,000 81 78,000 350,000 860 146 31 2 3 7 3,700 Case Accounting break-even Cash break-even 2