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	$	3,040		$	2,455		$	9,060,000		$	3,400,000
2		91			59			67,000			240,000
3		20			5			2,600			960

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