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	$	3,100		$	2,495		$	8,060,000		$	2,760,000
2		101			63			84,000			260,000
3		22			6			2,800			830

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