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	$	2,860		$	2,335		$	9,020,000		$	3,200,000
2		61			47			82,000			180,000
3		14			4			2,000			940

case Accounting break even cash break even

1.
2.
3.