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. round your answers to 2 decimal places, e. g., 32.16.) case unit price unit variable cost fixed costs depreciation 1 $ 3,340 $ 2,655 $ 7,120,000 $ 1,850,000 2 141 79 86,000 340,000 3 30 7 3,600 760

Case 1.

Accounting break-even:

= (Fixed Costs + Depreciation) ÷ (Unit Price - Unit Variable Cost)

= ($7,120,000 + $1,850,000) ÷ ($3,340 - $2,655)

= 8,970,000 ÷ 685

= $13,094.8905

cash break-even:

= Fixed Costs ÷  (Unit Price - Unit Variable Cost)

= $7,120,000 ÷ ($3,340 - $2,655)

= $10,394.1606

Case 2.

Accounting break-even:

= (Fixed Costs + Depreciation) ÷ (Unit Price - Unit Variable Cost)

= ($86,000 + $340,000) ÷ ($141 - $79)

= $426,000 ÷ 62

= $6,870.96774

cash break-even:

= Fixed Costs ÷  (Unit Price - Unit Variable Cost)

= $86,000 ÷ ($141 - $79)

= $1,387.09677

Case 3.

Accounting break-even:

= (Fixed Costs + Depreciation) ÷ (Unit Price - Unit Variable Cost)

= ($3,600 + $760) ÷ ($30 - $7)

= $4,360 ÷ 23

= $189.565217

cash break-even:

= Fixed Costs ÷  (Unit Price - Unit Variable Cost)

= $3,600 ÷ ($30 - $7)

= $156.521739

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