Break$-$Even Analysis for a Service Company

Rotelco is a digital wireless service provider in the United States. In a recent year, it had approximately $100$ direct subscribers $($accounts$)$ that generated revenue of $$28,500.$ Costs and expenses for the year were as follows:

Cost of revenue

Selling, general, and administrative expenses

$$13,100$

Depreciation

$7,700$

$3,100$

Assume that $75\%$ of the cost of revenue and $30\%$ of the selling, general, and administrative expenses are variable to the number of direct subscribers $($accounts$).$ In part $($a$)$ and $($b$),$ round all interim calculations to two decimal place and final answers to the nearest whole number.

a$.$ What is Rotelco's break$-$even number of accounts, using the data and assumptions above?

$$ accounts

b$.$ How much revenue per account would be sufficient for Rotelco to break even if the number of accounts remained constant?

$$ X per account