Consider the following cases:

Case	Unit Price	Unit Variable Cost	Fixed Costs	Depreciation
1	$ 7,000	$ 5,250	$ 16,000,000	$ 7,040,000
2	42	31.92	16,000	36,800
3	12	5.28	700	560

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

A. Calculate the cash break-even point of Case 1.

B. Calculate the accounting break-even point of Case 1.

C.Calculate the cash break-even point of Case 2

D. Calculate the accounting break-even point of Case 2.

E.Calculate the cash break-even point of Case 3.

F. Calculate the accounting break-even point of Case 3.