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 $35,100 million. Costs and expenses for the year were as follows:

Cost of revenue	$14,400
Selling, general, and administrative expenses	9,800
Depreciation	3,900

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 $35,100 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 subscribers accounts a. What is Rotelco's break-even number of accounts, using the data and assumptions above? Round to the nearest whole number 14,400 9,800 3,900 68 million 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 254 X million per account