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.) Unit Variable Case Unit Price 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