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.) Case Unit Price Unit Variable Cost Fixed Costs Depreciation
1 $ 2,860 $ 2,335 $ 9,020,000 $ 3,200,000
2 61 47 82,000 180,000
3 14 4 2,000 940

Consider two similar industries, portal crane manufacturing (pcm) and forklift manufacturing (flm). the pcm industry has exactly three incumbents with annual sales of $800 million, $200 million and $100 million, respectively. the flm industry has also exactly three incumbents, with annual sales of $500 million, $450 million and $400 million, respectively. which industry is more likely to experience a higher level of rivalry?