Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 8,000	$ 6,080	$ 18,000,000	$ 6,300,000
2	35	25.2	18,000	34,200
3	6	2.37	1,900	950

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.)

(b)	Calculate the accounting break-even point of Case 1. (Do not round your intermediate calculations.)

Requirement 2:

(a)	Calculate the cash break-even point of Case 2. (Do not round your intermediate calculations.)

(b)	Calculate the accounting break-even point of Case 2. (Do not round your intermediate calculations.)

Requirement 3:

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

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