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Break-even analysis for a service company

T-Mobile US, Inc. (TMUS) is one of the largest digital wireless service providers in the United States. In a recent year, it had 102.1 million subscribers (accounts) that generated service revenue of $50,395 million. Costs and expenses for the year were as follows (in millions):

Line Item Description	Amount
Cost of revenue	$11,878
Selling, general, and administrative expenses	18,926
Depreciation and amortization	14,151

Assume that 30% of the cost of revenue and 70% of the selling, general, and administrative expenses are fixed to the number of direct subscribers (accounts). In part (a) and (b), round all interim calculations and final answers to one decimal place.

a. What is T-Mobiles break-even number of accounts, using the data and assumptions given? fill in the blank 1 of 1 million accounts

b. How much revenue per account would be sufficient for T-Mobile to break even if the number of accounts remained constant? fill in the blank 1 of 1$ million per account