Consider the following cases:

Case Unit Price Unit Variable Cost Fixed Costs Depreciation

$1$ $ $8,000$ $ $6,000$ $ $16,000,000$ $ $6,080,000$

$24431\mathrm{.}2416,00038,400$

$3104\mathrm{.}3800520$

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

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

$1$b$.$ Calculate the accounting break$-$even point of Case $1\mathrm{.}1$b$.$ Calculate the accounting break$-$even point of

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

$1,254$

$4,263$

$1,317$

$1,191$