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 $ 3,070 $ 2,475 $ 7,060,000 $ 1,550,000 2 96 61 47,000 250,000 3 21 5 2,700 730