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))

Unit Variable Cost $ 2,535 Case Unit Price Fixed Costs Depreciation $ 7,080,000 1,650,000 280,000 740 1 3,160 2 67 68,000 3,000 24 Case Accounting break-even Cash break-even 2