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