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. (Round your answers to 2 decimal places. (e.g., 32.16))

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	3,310		$	2,635		$	9,120,000		$	3,700,000
2		136			77			49,000			330,000
3		29			7			3,500			990

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