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

Net sales .................$3,516

Cost of goods sold .............$2,049

Marketing, general, and admin. expenses ..... 1,019

$3,068

Income from operations ........... $ 448*

“Before special items

Assume that Molson-Coors sold 35 million barrels of beer during the year, variable costs were 80% of the cost of goods sold and 45% 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 $75 million.

Rounding to the nearest cent:

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

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