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 1 23 2 $2,980 81 18 Fixed Costs $ 2,415 55 5 $ 7,040,000 Depreciation $1,450,000 83,000 2,400 220,000 720 Case Accounting break-even Cash break-even 1 2 3