Anheuser-Busch Companies, Inc., reported the following operating information for a recent year (in millions):

Net sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,935

Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,983

Marketing and distribution . . . . . . . . . . . . . . . . . . . . . . . . 2,590

$11,573

Income from operations . . . . . . . . . . . . . . . . . . . . . . . . $ 3,362*

*Before special items

In addition, Anheuser-Busch sold 136 million barrels of beer during the year. Assume that variable costs were 70% of the cost of goods sold and 45% of marketing and distribution expenses. Assume that the remaining costs are fixed. For the following year, assume that Anheuser-Busch expects pricing, variable costs per barrel, and fixed costs to remain constant, except that new distribution and general office facilities are expected to increase fixed costs by $133 million.

Rounding to the nearest cent:

a. Compute the break-even sales (barrels) for the current year.

b. Compute the anticipated break-even sales (barrels) for the following year.