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.) Unit Unit Variable Fixed Costs Depreciation $1,850,000 Case Price Cost $2,655 $7,120,000 $3,340 141 79 86,000 3,600 340,000 760 30 7 Cash break-even Case Accounting break-even 1 2