In each of the following cases, calculate the accounting break-even and the cash break- even polnts. Ignore any tax effects In calculating the cash break-even. (Do not round Intermedlate calculetlons and round your answers to 2 declmal places, e.g., 32.16.) Unit Unit Varlable Case Price Cost Fixed Costs Depreciation 1 $3,220 $2,575 $9,100,000 $3,600,000 71 85,000 300,000 980 2 121 26 3,200 Case Accounting break-evensh break-even