Problem 11-7 Calculating Break-Even [LO3]

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.)

Case	Unit Price			Unit Variable Cost			Fixed Costs			Depreciation
1	$	3,220		$	2,575		$	9,100,000		$	3,600,000
2		121			71			85,000			300,000
3		26			6			3,200			980

Case	Accounting break-even	Cash break-even
1
2
3