Break$-$even analysis for a service company

T$-$Mobile US$,$ Inc. $($TMUS$)$ is one of the largest digital wireless service providers in the United States. In a recent year, it had $102\mathrm{.}1$ million subscribers $($accounts$)$ that generated service revenue of $$50,395$ million. Costs and expenses for the year were as follows $($in millions$)$:

Cost of revenue

$$11,878$

$18,926$

$14,151$

Selling, general, and administrative expenses $18,926$

Depreciation and amortization $14,151$

Assume that $30\%$ of the cost of revenue and $70\%$ of the selling, general, and administrative expenses are fixed to the number of direct subscribers $($accounts$).$ In part

$($a$)$ and $($b$),$ round all interim calculations and final answers to one decimal place.

a$.$ What is T$-$Mobile's break$-$even number of accounts, using the data and assumptions given? million accounts

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

$ million per account

I am having trouble with the right calculation for part A$.$ I got $86,940\mathrm{.}7$ but got wrong.