Break-Even Analysis

Rotelco is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 100 direct subscribers (accounts) that generated revenue of $52,900. Costs and expenses for the year were as follows:

Cost of revenue	$23,300
Selling, general, and administrative expenses	17,500
Depreciation	5,800

Assume that 60% of the cost of revenue and 25% of the selling, general, and administrative expenses are variable to the number of direct subscribers (accounts).

a. What is Rotelco's break-even number of accounts, using the data and assumptions above? Round to the nearest whole number. _______ accounts

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

I HAVE TRIED 64 AND 65 AS THE ANSWER TO THE FIRST PART OF THE QUESTION. I HAVE ALSO ASKED OTHER EXPERTS BUT NOTHING IS COMING UP RIGHT. PLEASE HELP