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. $ 2,890 $ 2,355 $ 7,020,000 $ 1,350,000

2. 66 49 74,000 190,000

3. 15 4 2,100 710

Case Accounting break-even Cash break-even

1

2

3