Rotelco is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 100 million direct subscribers (accounts) that generated revenue of $42,700 million.

42,700 Rotelco is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 100 million direct subscribers (accounts) that generated revenue of $42,700 million. Costs and expenses for the year were as follows Cost of revenue Selling, general, and administrative expenses Depreciation Assume that 70% of the cost of revenue and 30% of the selling general and administrative expenses are variable to the number of direct sub albers accounts a. What is Rotelco's break-even number of accounts, using the data and assumptions above? Round to the nearest whole number. $18,800 14,100 4,700 imillion 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. million per account