Detailed explanation with decimal places. Thanks.

Chapter 19 Cost Behavior and Cost-Volume-Profit Analysis 921 OBJ. 3 EX 19-12 Break-even sales Anheuser-Busch Iney Companies, Inc, reported the following operating information for a recent year (in millions): 823 Sales Cost of goods sold Selling, general and administration $39,758 $16,447 10,578 $27,025 $12,733* Income from operations Before special items In addition, assume that Anheuser-Busch InBev sold 320 million barrels of beer during the year. Assume that variable costs were 70% of the cost of goods sold and 40% 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 $400 million. a. Compute the break-even number of barrels for the current year. Note: For the selling price per barrel and variable costs per barrel, round to the nearest cent. Also, round the break-even to the nearest barrel. b. Compute the anticipated break-even number of barrels for the following year