Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 3,000	$ 1,920	$ 12,000,000	$ 5,160,000
2	40	25.2	12,000	25,200
3	9	3.29	1,300	715

Ignore any tax effects in calculating the cash break-even.

1a. Calculate the cash break-even point of Case 1.

1b. Calculate the accounting break-even point of Case 1.

2a. Calculate the cash break-even point of Case 2.

2b. Calculate the accounting break-even point of Case 2.

3a. Calculate the cash break-even point of Case 3.

3b. Calculate the accounting break-even point of Case 3.