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