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.

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	2,920		$	2,375		$	8,020,000		$	2,560,000
2		71			51			66,000			200,000
3		16			4			2,200			810

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