Consider the following cases:

Case Unit Price Unit Variable Cost Fixed Costs Depreciation

1 $ 7,000 $ 4,830 $ 12,000,000 $ 4,440,000

2 41 30.75 12,000 18,000

3 9 3.56 1,700 1,020

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

Requirement 1: (a) Calculate the cash break-even point of Case 1

(b)

Calculate the accounting break-even point of Case 1.

Requirement 2:

(a)

Calculate the cash break-even point of Case 2

(b)

Calculate the accounting break-even point of Case 2

Requirement 3:

(a)

Calculate the cash break-even point of Case 3.

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