n 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 the final answers to 1 decimal place.)

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.

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	2,980		$	2,135		$	9,000,000		$	3,100,000
2		46			41			135,000			183,000
3		9			3			1,900			930