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.)

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	2,830		$	2,315		$	8,000,000		$	2,460,000
2		56			45			45,000			170,000
3		13			4			1,900			800

Case	Accounting break-even	Cash break-even
1
2
3