Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 2,000	$ 1,320	$ 12,000,000	$ 4,920,000
2	44	34.32	12,000	26,400
3	10	3.6	1,100	825

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.