Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 7,000	$ 5,250	$ 14,000,000	$ 5,880,000
2	41	30.75	14,000	23,800
3	8	3.24	1,500	825

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

Requirement 1:

(a)	Calculate the cash break-even point of Case 1. (Do not round your intermediate calculations.)
	(Click to select)11,3601,1438,0007,6008,400

(b)	Calculate the accounting break-even point of Case 1. (Do not round your intermediate calculations.)
	(Click to select)10,79211,3601,62311,9288,000

Requirement 2:

(a)	Calculate the cash break-even point of Case 2. (Do not round your intermediate calculations.)
	(Click to select)1,4341,3663,6881,298195

(b)	Calculate the accounting break-even point of Case 2. (Do not round your intermediate calculations.)
	(Click to select)1,3663,5043,6883,872527

Requirement 3:

(a)	Calculate the cash break-even point of Case 3. (Do not round your intermediate calculations.)
	(Click to select)347133488284315

(b)	Calculate the accounting break-even point of Case 3. (Do not round your intermediate calculations.)
	(Click to select)488439537207315