Media outlets 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 $$2,174,150$ on a promotional campaign for its web site, offering two free months of service for new subscribers. In addition, assume the following information:

Number of months an average new customer stays with the service$($including the two free months$)$ : $19$ months

Revenue per month per customer subscription : $$32$

Variable cost per month per customer subscription : $$11$

Question: What is the number of new customer accounts needed to break even on the cost of the promotional campaign? $\_\_\_\_\_$ accounts

$($note $-$ in forming your answer, treat the cost of the promotional campaign as a fixed cost and treat the revenue less variable cost per account for the subscription period as the unit contribution margin.$)$