Break even analysis *******I dont know why answer is not right.*********************** Could someone hlep me on both questions? Thanks

Break-Even Analysis Sprint Nextel is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 33.3 million direct subscribers (accounts) that generated revenue of $32,563 million. Costs and expenses for the year were as follows (in millions) Cost of revenue Selling, general, and administrative expenses Depreciation $17,492 9,418 5,074 I part Assume that 75% of the cost of revenue and 25% of the selling general and administrative expenses are variable to the number of direct subscribers accounts (a) and (b), round all interim calculations and final answers to one decimal place. a. What is Sprint Nextel's break-even number of accounts, using the data and assumptions above? million accounts b. How much revenue per account would be sufficient for Sprint Nextel to break even if the number of accounts remained constant? 977.9m 9 million per account 977.9 million per account