Finance calculation question, can any finance expert help please? Thanks!

1) Depreciation

Earnings per case 7980-1197=6783

Monthly expense=20000000/10/12+6000+5370+1200+110000+1424+63000+5783+2000=361444

Break-even point=361444/ 6783=53.28

2) Excluding depreciation

Earnings per case 7980-1197=6783

Monthly cost=6000+5370+1200+110000+1424+63000+5783+2000=194777

Break-even point=194777/ 6783=28.72