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 Unit Variable Cost Fixed Costs Depreciation $ 3,220 $ 2,575 $ 9,100,000 $3,600,000 121 71 85,000 300,000 26 6 3,200 980 WN Case Accounting break-even Cash break-even 1 2 M | 3