BeerBev, Inc., reported the following operating information for a recent year:

Net sales	$6,720
Cost of goods sold	$1,680
Marketing, general and administration	420
	$2,100
Income from operations	$ 4,620

Assume that BeerBev sold 42 million barrels of beer during the year, that variable costs were 75% of the cost of goods sold and 50% of marketing, general and administration expenses, and that the remaining costs are fixed. For the following year, assume that BeerBev 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 $18.9 million.

a. Compute the break-even sales (in barrels) for the current year. Round your answer to the nearest whole barrel (do not round to the nearest million.) barrels

b. Compute the anticipated break-even sales (in barrels) for the following year. Round your answer to the nearest whole barrel (do not round to the nearest million.) barrels