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	$	2,950		$	2,395		$	9,040,000		$	3,300,000
2		76			53			46,000			210,000
3		17			5			2,300			950