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 $ 2,980 $ 2,415 $ 7,040,000 $ 1,450,000 2 81 55 83,000 220,000 3 18 5 2,400 720 Case Accounting break-even Cash break-even 1 2 3.