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 1 23 $2,890 66 15 $2,355 49 4 Depreciation $ 7,020,000 $1,350,000 74,000 190,000 2,100 710 Case Accounting break-even Cash break-even 1 2 3