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	$	2,800		$	2,295		$	7,000,000		$	1,250,000
2		51			43			65,000			160,000
3		12			4			1,800			700

Case	Accounting break-even	Cash break-even
1
2
3