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. $2,800 $2,295 $7,000,000 $1,250,000

2. 51 43 65,000 160,000

3 12 4 1,800 700