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 $48,000 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 seling, general, and administrative expenses are variable to the number of direct subscribers (accounts) $20,200 13,400 5,300 a. What is Rotelco's break-even number of accounts, using the data and assumptions above? Round to the nearest whole number. X 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. X million per account a Fbed costs dvided by unst contrbution margin equals break even point in units x-varatie costs equals number of subscrters Solving for X wu retut n the break-even revenue per account Leaning Objective 3