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.) Unit Unit Case Price $3,280 2 131 2 28 Variable Cost $2,615 75 7 Fixed Costs Depreciation $8,100,000 $2,960,000 69,000 320,000 3,400 850 Case Accounting break- even Cash break-even