Stay Handy company is a large company providing door to door delivery service for groceries and other daily need items. In the most recent year, company had 60 million members, through which provided it a revenue of $33,347 in the most recent year. The details relating to Costs and expenses for the year were as follows: Particulars Cost of revenue Selling, general, and administrative expenses Depreciation and amortization Amount (S in millions) S 14,958 S 7,994 S 8,150 Form the total cost of revenue 30% was fixed and the selling, general and administrative expenses are fixed to the extent of 70% to the number of members. How many memberships does the company need to break-even? (All interim calculations and final answers should be rounded off to one decimal place)