Break-Even Sales Anheuser-Busch InBev Companies, Inc., reported the following operating information for a recent year: Sales Cost of goods sold Selling, general and administration $4,992,000 $1,248,000 312,000 Income from operations Before special items $1,560,000 $3,432,000* In addition, assume that Anheuser-Busch InBev sold 26,000 barrels of beer during the year. Assume that variable costs were 75% of the cost of goods sold and 50% of selling, general, and administration 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 $14,000. a. Compute the break-even number of barrels for the current year. Round to the nearest whole barrel. X barrels b. Compute the anticipated break-even number of barrels for the following year. Round to the nearest whole barrel. X barrels Check My Work a Fixed costs divided by the unit contribution margin equals break-even point in units b. Repeat the calculations in (a) using antiopated amounts Leaming Objective 3