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
Case 1 $ 3,100 $ 2,495 $8,060,000 $ 2,760,000
Case 2 $101 $63 $84,000 $260,000
Case 3 $22 $6 $2,800 $830
Case Accounting break-even Cash break-even
1
2
3