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. (Round your answers to 2 decimal places. (e.g., 32.16)) Case Unit Price Unit Variable Cost Fixed Costs Depreciation 1 $ 3,280 $ 2,615 $ 8,100,000 $ 2,960,000 2 131 75 69,000 320,000 3 28 7 3,400 850