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.) Unit Case Price $3,220 2 121 26 Unit Variable Cost Fixed Costs Depreciation $2,575 $9,100,000 $3,600,000 71 85,000 300,000 6 3,200 980 1 NM Case Accounting break-even Cash break-even 1 2 3