2nd question:

Break-Even Analysis The Junior League of Yadkinville, California, collected recipes from members and published a cookbook entitled Food for Everyone. The book will sell for $15 per copy. The chairwoman of the cookbook development committee estimated that the club needed to sell 8.400 books to break even on its $42,000 investment. What is the variable cost per unit assumed in the Junior League's analysis? (Round your answer to the nearest whole number.) per unit ho . Rotelco is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 100 million direct subscribers (accounts) that generated revenue of $53,100 million. Costs and expenses for the year were as follows: Cost of revenue $25,000 Selling, general, and administrative expenses 17,500 Depreciation 5,800 Assume that 70% of the cost of revenue and 30% of the selling, general, and administrative expenses are variable to the number of direct subscribers (accounts). a. What is Rotelco's break-even number of accounts, using the data and assumptions above? Round to the nearest whole number. million accounts b. How much revenue per account would be sufficient for Rotelco to break even if the number of accounts remained constant? Round to the nearest dollar. million per account