Molson-Coors Brewing Company (TAP) reported the following operating information for a recent year (in millions):

Sales	$3,568
Cost of goods sold	(2,164)
Gross profit	$1,404
Marketing, general, and admin. expenses	(1,052)
Operating income	$352

^*Before special items

Assume that Molson-Coors sold 120 million barrels of beer during the year, variable costs were 70% of the cost of goods sold and 40% of marketing, general, and administrative expenses, and that the remaining costs are fixed. For the following year, assume that Molson-Coors 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 $100 million.

Round intermediate calculations to the nearest cent and the final answers to the nearest whole barrel. (Do not round to the nearest million.)

a. Compute the break-even sales (barrels) for the current year. barrels

b. Compute the anticipated break-even sales (barrels) for the following year. barrels