rotelco is one of the largest digital wireless service providers in the united states. in a recent year, it had approximately 100 direct subscribers (accounts) that generated revenue of $33,600. costs and expenses for the year were as follows: cost of revenue $16,100 selling, general, and administrative expenses 9,100 depreciation 3,700 assume that 65% of the cost of revenue and 30% of the selling, general, and administrative expenses are variable to the number of direct subscribers (accounts). in part (a) and (b), round all interim calculations and final answers to one decimal place.