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			Depreciation
1	$	3,250		$	2,595		$	7,100,000		$	1,750,000
2		126			73			77,000			310,000
3		27			7			3,300			750