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

Net sales ............... $3,254

Cost of goods sold ............ $1,812

Marketing, general, and admin. Expenses .. 1,013

$2,825

Income from operations ........ $ 429

Assume that Molson-Coors sold 30 million barrels of beer during the year, variable costs were 75% 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 $40 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.