Break-Even and Cash Break-Even Points. The following price and cost data are given for firms A, B, and C: A             B             C Selling price per unit                       $25         $12...

Break-Even and Cash Break-Even Points. The following price and cost data are given for firms A, B, and C:

A             B             C

Selling price per unit                       $25         $12        $15

Variable cost per unit                     $10        $6           $5

Fixed operating costs                     $30,000 $24,000 $100,000

Calculate (a) the break-even point for each firm, and (b) the cash break-even point for each firm, assuming $5,000 of each firm’s fixed costs are depreciation. (c) Rank these firms in terms of their risk.