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 $7,632,000 $1,908,000 848,000 $2,756,000 Income from operations *Before special items $ 4,876,000* In addition, assume that Anheuser-Busch InBev sold 53,000 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 $27,000. 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. barrels Feedback 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 anticipated amounts. Learning Objective 3.