I have gotten Part A correct; However, Part B I am getting the wrong answer. I have provided my calculations and hoping that someone can help me find the right answer, but more importantly - show me what I did worng.

Break-Even Analysis																						10710
											100
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			$31,400.00	. Costs and expenses for the year were as follows:
Cost of revenue					$12,600
Selling, general, and administrative expenses					$10,400
Depreciation					$3,500
Assume that		70%	of the cost of revenue and			40%	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.
73		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.
$229.00		accounts		I am being told this is the wrong answer
Part A
Average Revenue Per Account =				31,400		100	=	$314.00				The formula to determine Breakeven in # of accounts is (where X = the breakeven point)
Variable Cost of Revenue Costs =				12,600	x	70%	=	$8,820				$0.59	*	$314.00	=	185.26
Fixed Cost of Revenue Costs =				12,600	-	$8,820		$3,780
														$13,520		72.97852	73	accounts
Variable SG&A Costs =				10,400	x	40%	=	$4,160						$185
Fixed SG&A Costs =				10,400	-	$4,160	=	$6,240
Total Variable Costs =				$8,820	+	$4,160	=	$12,980
Total Fixed Costs =				$3,500	+	$3,780	+	$6,240	=	$13,520
Contribution Margin =				$31,400.00	-	$12,980		$31,400.00	=	$0.5900
Part B
100	x	$0.5900	-	$13,520
		59		$13,520
		x	=	$229.15		$229.00

Break-Even Analysis 100 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 31,400.00Costs and expenses for the year were as follows: Cost of revenue Selling, general, and administrative ex Depreciation 12,600 $10,400 S3,5 40% of the selling.general, and administrative expenses are variable to the number of direct subscribers (eccounts). Assume that 70% 1 of the cost of revenue and % 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 73accounts 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 $229.00 accounts I am being told this is the wrong answer Part A Average Revenue Per Account- Variable Cost of Revenue Costs Fixed Cost of Revenue Costs = 31,400 100 $314.00 The formula to determine Breakeven in # of accounts is (where X = the breakeven point) S0.59$314.00- 0.59 $314.00 185.26 12,600 x 12,600 7096-$8,820 $8,820$3,780 accounts 97852 73 Variable SG&A Costs- Fixed SG&A Costs Total variable costs Total Fled Costs 5185 10,400 x 10,400 8,820+ 3,00 + 40% -$4,160 $4,160$6,240 4160$12,980 3,780 $6,240 -S13,520 Contribution Marg n 31,400.00 $12.980 S31.400.00 . SO,5900 Part B 0.5900 59 100x $13,520 513,520 S229.15 5229.00