please answer the following

The Boston Beer Company Inc. (SAM) produces Samuel Adams beer and other alcoholic beverages. Boston Beer report the following operating information for a recent year (in thousands): In addition, assume that Boston Beer sold 7,400 thousand barrels of beer during the year. Assume that variable costs were 75% of the cost of goods sold and 40% of selling, qeneral, and administrative expenses. Assume that the remaining costs ar fixed. For the following year, assume that Boston Beer 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 $50 million. a. Compute the break-even number of barrels for the current year. Round to the nearest thousand of barrels. In computing variable and fixed costs, round to the nearest thousand. In computing the per-barrel amounts, round to the nearest cent. X thousand barrels b. Compute the anticipated break-even number of barrels for the following year. Round to the nearest thousand of barrels. x thousand barrels Media outlets such as ESPN and FOX Sports often have websites that provide in-depth coverage of news and events. Portions of these websites are restricted to members who pay a monthly subscription to gain access to exclusive news and commentary. These websites typically offer a free trial period to introduce viewers to the websites. Assume that during a recent fiscal year, ESPN.com spent $4,200,000 on a promotional campaign for the ESPN.com websites that offered two free months of service for new subscribers. In addition, assume the following information: Number of months an averane wvierune the number of new customer accounts needed to break even on the cost of the promotional campaign. In forming your answer, (1) treat the cost of the promotional campaign as a fixed cost, and (2) treat the revenue less variable cost per account for the subscription period as the unit contribution margin. x accounts Feedback F Check My Work Foxed costs divided by the unit contribution margin equals break-even point in units