Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 4,000	$ 2,600	$ 15,000,000	$ 6,450,000
2	36	27.72	15,000	30,000
3	8	3.04	800	600

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.