Project	Accounting Break-Even Point (in units)	Price per Unit		Variable Cost per Unit	Fixed Costs		Depreciation
A	6,290			$54	$100,000		$28,000
B	760	$1,010			$499,000		$100,000
C	1,960	$25		$13	$4,700
D	1,960	$25		$ 8			$15,000

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a.Calculate the missing information for each of the above projects.

b.Note that Projects C and D share the same accounting break-even. If sales are above the break-even point, which project would you prefer? Explain why.

c.Calculate the cash break-even for each of the above projects. What do the differences in accounting and cash break-even tell you about the four projects?