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 Variable Cost Case Unit Price Fixed Costs Depreciation $ 2,495 $ 8,060,000 $2,760,000 260,000 830 1 3,100 101 84,000 2,800 63 Accounting break-even Cash break-even