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 roun intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) Unit Variable Case Unit Price 1 $2,980 Cost $1,640 Fixed Costs Depreciation $7,200,000 $2,900,000 2 44 39 275,000 183,000 3 8 3 5,800 1,100 Case 1 2 3 Accounting break-even Cash break-even