Break-even analysis for a service company Sprint Nextel is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 32.5 million direct subscribers (accounts) that generated revenue of $35,345 million. Costs and expenses for the year were as follows (in millions): Cost of revenue Selling, general, and administrative expenses Depreciation Assume that 70% o he cost o revenue and 30% o he seling, general and administrative expenses are an able to the number, ot direct subscribers round all interim calculations and final answers to one decimal place a. What is Sprint Nextel's break-even number of accounts, using the data and assumptions given? $20,841 9,765 2,239 accounts in part a n million accounts b. How much revenue per account would be sufficient for Sprint Nextel to break even if the number of accounts remained constant? million per account