Consider the following cases:

Case Unit Price Unit Variable Cost Fixed Costs Depreciation

$1$ $ $7,000$ $ $5,460$ $ $11,000,000$ $ $4,620,000$

$24031\mathrm{.}211,00020,900$

$3124\mathrm{.}741,700850$

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 $1.$

$2$a$.$ Calculate the cash break$-$even point of Case $2.$

$2$b$.$ Calculate the accounting break$-$even point of Case $2.$

$3$a$.$ Calculate the cash break$-$even point of Case $3.$

$3$b$.$ Calculate the accounting break$-$even point of Case $3.$