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 $$46,600.$ Costs and expenses for the year were as follows:

Cost of revenue $$19,600$

Selling, general, and administrative expenses $14,000$

Depreciation $5,100$

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$).$ 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?

fill in the blank $1$

accounts

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

$fill in the blank $2$

per account