Break-Even Analysis Media outbets such as ESPN and Fox Sports often have web sites that provide in-depth coverage of news and events. Portions of these web-sites are restricted to members who pay a monthly subscription to gain access to exclusive news and commentary. These web sites typically offer a free trial period to introduce viewers to the web site. Assume that during a recent fiscal year, ESPN. com spent $3,220,910 on a promotional campaign for its web ste, offering two free months of service for new subscribers. In addition, assume the following information: Determine the number of new customer accounts needed to break even on the cost of the promotional campaign. In focming your answer, (1) treat the cost of the promotional campalgn as a freed cest, and (2) treat the revenue hiss variable cost per accoune for the subscription periad as the unit contritution margin, accounts