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	$	2,980		$	2,135		$	8,100,000		$	3,100,000
2		46			41			185,000			183,000
3		9			3			2,770			1,050

case	accounting break-even	cash break-even
1
2
3