Break-Even (in accounts)		=	Total Fixed Costs
			Revenue per Account				-	Variable Cost per Account
		=
							-
		=
		=			million (rounded) accounts
	Supporting calculations:
	Revenue per account (in millions):
	Total revenue (in millions)
	Total accounts (in millions)
	Revenue per account (in millions)
	Variable cost per account (in millions):							Variable
					Full Amount			Percentage
	Cost of revenue (in millions)
	Selling, gen., admin. exp. (in millions)
	Total variable costs
	Divided by number of accounts
	Variable cost per account (in millions)
	Total fixed costs (in millions):							Fixed
					Full Amount			Percentage
	Cost of revenue (in millions)
	Selling, gen., admin. exp. (in millions)
	Depreciation
	Total fixed costs (in millions)
	Break-even (in $ revenue, in millions):
	Total costs
	Divided by number of accounts
	Break-even						million

Sprint Nextel is one of the largest digital wireless service providers in the US, in recent year it had approximately 36.7 million direct subscribers (accounts) that generated revenue of $35,635 million. Costs and expenses for the year were as follows (in millions)

Cost of revenue: $16,746 Selling, general and administrative expenses 11,355, and depreciation 5,953

assume that 80% of the cost of revenue and 30% of the selling, general, and administrative expenses are variable to the number of direct subscribers (accounts)