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In each of the following cases , calculate the accounting break- even and the cash break - even points . Ignore any tax effects in calculating the cash break- even . ( Do not round intermediate calculations and round your answers to 2 decimal places , e .g., 32.16. ) Unit Unit Variable Case Price Cost Fixed Costs Depreciation 7 $3, 370 $2 , 675 $8, 120, 000 $3, 060, 000 146 81 WN 78, 000 350, 000 31 7 3, 700 860 Case Accounting break - even Cash break - even 7 2 3