The ACC media deal is paying about $30m per at the current rate. Of which at least 75% is football. Let's say that football is worth $24m per year, per team for easier math. In order to break even the average game has to be valued at $4m split between 2 teams after all the broadcasting related expenses are accounted for.

When you average out all 14 full members of the ACC, you approximately get 1m viewers. I'm guessing at ratings that are not available on the ACCN and others that with hold that data by taking the CW ratings and halving that and figuring the ACCCG ratings.

If these numbers are close to an accurate guess, that would mean each viewer is worth around $4 per game to the ACC in addition to whatever the media partner sets their value at.