You also have to consider that CCP allows for an individual to have more than one account, that might make your numbers get a bit different, unless you're already considering it. I am mentioning this because I know a person that has 5 different accounts, i.e, pays for 5 players.
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Somebody is still paying for the items so, for every month that is played, it is being paid, even if it wasn't by the person that gets it.
You also have to consider that CCP allows for an individual to have more than one account, that might make your numbers get a bit different, unless you're already considering it. I am mentioning this because I know a person that has 5 different accounts, i.e, pays for 5 players.