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 $ 2,950 $ 2,395 $ 9,040,000 $ 3,300,000 2 76 53 46,000 210,000 3 17 5 2,300 950 Case Accounting break-even Cash break-even 1 2 3