Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 5,000	$ 3,550	$ 16,000,000	$ 6,080,000
2	45	33.75	16,000	40,000
3	11	4.4	1,800	990

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.