OBJ. 3 EX 4-16 Break-even analysis for a service company Sprint Nextel is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 32.5 million direct subscribers accounts) that generated revenue of $35,345 million costs and expenses for the year were as follows (in millions): Cost of revenue $20,841 Selling, general, and administrative expenses 9,765 Depreciation 2,239 Assume that 70% of the cost of revenue and 30% of the selling, general, and administra tive 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 assump- tions given? Round units (accounts) and per account amounts to one decimal place. b. How much revenue per account would be sufficient for Sprint Nextel to break even if the number of accounts remained constant