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. Round your answers to 2 decimal places, e.g., 32.16.) Unit Variable Cost Case Unit Price Fixed Costs Depreciation 1 3,130 2,515 9,080,000 $3,500,000 270,000 970 106 23 2 65 76,000 Cash break-even