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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 $ 3,040 $ 2,455 $ 9,060,000 $ 3,400,000 2 91 59 67,000 240,000 3 20 5 2,600 960 Case Accounting break-even Cash break-even 1 2 3

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