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 1 $ 2.950 76 17 20 3 $2,395 53 5 Fixed Costs $ 9,040,000 46,000 2,300 Depreciation $ 3,300,000 210,000 950 Case Accounting break-even Cash break-even 1 2 3