Rotelco is one of the largest digital wireless service providers In the United States. In a recent year. It had approximately 100 direct subscribers that generated revenue of $48,500. Costs and expenses for the year were as follows:

Cost of Revenue: $21,800
Selling, general, and administrative expenses: $13,600
Depreciation: $5,300

Assume that 70% of the cost of revenue and 40% of the selling, general, and administrative expenses are variable to the number of direct subscribers.

What is Rotelco's break-even number of accounts, using the data and assumptions above? 

How much revenue per account would be sufficient for Rotelco to break even if the number of accounts remained constant?