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. Round your answers to 2 decimal places, e.g., 32.16.) Case Unit Price Unit Variable Cost Fixed Costs Depreciation 1 $ 3,190 $ 2,555 $ 8,080,000 $ 2,860,000 2 116 69 48,000 290,000 3 25 6 3,100 840