Consider the following cases:

Case Unit Price Unit Variable Cost Fixed Costs Depreciation

$1$ $ $4,000$ $ $2,440$ $ $16,000,000$ $ $5,600,000$

$24429\mathrm{.}4816,00028,800$

$3124\mathrm{.}561,7001,190$

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

$1$a$.$ Calculate the cash break$-$even point of Case $1.$

$1$b$.$ Calculate the accounting break$-$even point of Case $1.$