Break Even Analysis Media outlets such as ESPN and Fox Sports often have web sites that provide in depth coverage of news and events portions of these websites are restricted to members who pay a monthly subscription to gain access to exclusive news and commentary. These websites typically offer a free trial period to introduce viewers to the web site. Assume that during a recent flocal yeat, ESPN.com spent $2.243.600 on a promotional compaion for its website, offering two free months of service for new subscribers. In addition, assume the following information 18 months Number of months an average new customer stays with the service (including the two free months) Revenue per month per customer subscription Variable cost per month per customer subscription $31 310 Determine the number of new customer accounts needed to break even on the cost of the promotional campaign. Informing your answe (1) treat the cost of the promotional campaign as a fixed cost and (2) treat the revenue less variable cost per account for the subscription period as the contribution margin accounts