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Break-Even Sales BeerBev, inci, reported the following operating information for a recent year: "Before special items In additon, assume that Beeev sold 61,000 barrels of beer during the year. Assume that variable costs were 75% of the cost of goods sold and sow of seling. general, and administration expenses. Assume that the remoining costs are fixed. For the following year, assume that beerbev expects pricing, variable coset per barrel, and fixfd costs to remain constant, except that new distribution and general office faclities are expected to increase fixed costs by 527,500. When computing the cost per unit anounts for the break-even formula, round to two decimal places. If required, round your final answer to one decimal place. a. Combute the break-even number of barrels for the current year. barrels b. Compute the anticipated break-even number of barreis for the following year. barrels