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 1 S 3,280 131 28 Fixed Costs Depreciation $ 2,615 $ 8,100,000 $2,960,000 320,000 850 75 7 69,000 3,400 2 Case Accounting break-even Cash break-even 2 3