ebook Break Even Analysis for a Service Company Rotel 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 $57,000. Costs and expenses for the year were as follows: Cost of revenue $22,1100 Selling general, and administrative expenses 17,700 Depreciation 6,300 Assume that 70% 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 Roteico's break even number of accounts, using the data and dumptions above? accounts b. How much revenue per account would be sufficient for Rotelco to break even the number of accounts remained constant? per account