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 $ 3,100 $ 2,495 $ 8,060,000 $ 2,760,000 2 101 63 84,000 260,000 22 6 2,800 830 WN Accounting break-even Cash break-even Case 1 2 3