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 1 2 3 Unit Price $ 2,980 44 8 Unit Variable Cost $ 1,640 39 3 Fixed Costs Depreciation $ 7,200,000 $2,900,000 275,000 183,000 5,800 1,100 Case Accounting break-even Cash break-even 1 N 2 3