Break$-$Even Sales

Anheuser$-$Busch InBev SA$/$NV $($BUD$)$ reported the following operating information for a recent year:

Sales $$8,624,000$

Cost of goods sold $$2,156,000$

Selling, general, and administrative expenses $686,0002,842,000$

Operating income $$5,782,000*$

$*$Before special items

In addition, assume that Anheuser$-$Busch InBev sold $49,000$ barrels of beer during the year. Assume that variable costs were $75\%$ of the cost of goods sold and $50\%$ of selling, general, and administrative expenses. Assume that the remaining costs are fixed. For the following year, assume that Anheuser$-$Busch InBev 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 $$26,500.$

a$.$ Compute the break$-$even number of barrels for the current year. Round to the nearest whole barrel.

fill in the blank $1$

barrels

b$.$ Compute the anticipated break$-$even number of barrels for the following year. Round to the nearest whole barrel.

fill in the blank $2$

barrels