Obj 3 E11-16 Break-even analysis Sprint Nextel Corporation is one of the largest digital wireless service providers in the t States. In a recent year, it had approximately 46.6 million direct subscribe iders in the United rs (accounts) that generated revenue of $33,679 million. Costs and expenses for the year were as follows fn millions): Cost of revenue Selling, general, and administrative expenses Depreciation, amortization, and other expenses $19,015 9,592 4,964 Assume that 75% of the cost of revenue and 35% of the selling, general, and administrative expenses are variable to the number of direct subscribers (accounts). a. What is Sprint Nextel's break-even number of accounts, using the data and assumptions above? Round units to one decimal place (in millions). b. How much revenue per account would be sufficient for Sprint Nextel to break even if the number of accounts remained constant