Niece Equipment Rentals of Del Valle, TX has recently been approached about the prospect of purchasing a large construction crane. The crane rents for dollar 500 an hour but operator, fuel, insurance and miscellaneous expenses run dollar 200 an hour when the crane is in use. The company owner estimates that it will cost dollar 1,000 a month to store and maintain the crane and the annual depreciation expense is dollar 50, 000. Calculate the accounting break-even number of annual rental hours needed to produce zero operating earnings from the crane (before taxes). Calculate the cash break-even point. If we ignore non-cash expenses such as depreciation in the break-even calculation, how many hours must the crane be rented in order to break even on a cash basis? Why do we have two different break-even points? What does each one tell you