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 $53,300. Costs and expenses for the year were as follows: Cost of revenue $22,400 Selling, general, and administrative expenses 17,100 Depreciation 5,900 Assume that 65% of the cost of revenue and 20% 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? 353 X accounts b. How much revenue per account would be sufficient for Rotelco to break even if the number of accounts remained constant? 78 X per account Feedback Check My Work a. Fixed costs divided by unit contribution margin equals break-even point in units. b. Fixed costs divided by X - variable costs equals number of subscribers. Solving for X will result in the break-even revenue per account