=+service (including the two free months) 25 months Revenue per month per customer subscription $10.00 Variable cost per month per customer subscription $2.00 Determine the number of new customer accounts needed to break even on the cost of the promotional campaign. In forming your answer, (1) treat the cost of the promotional campaign as a fixed cost, and (2) treat the revenue less variable cost per account for the subscription period as the unit contribution margin.