Break$-$Even Sales Anheuser$-$Busch InBev SA$/$NV $($BUD$)$ reported the following operating information for a recent year: Sales $$8,640,000$ Cost of goods sold $$2,160,000$ Selling, general, and administrative expenses $810,0002,970,000$ Operating income $$5,670,000**$Before special items In addition, assume that Anheuser$-$Busch InBev sold $45,000$ barrels of beer during the year. Assume that variable costs were $75\%$ of the cost of goods sold and $50\%$ of selling, general, and administrative expenses. Assume that the remaining costs are fixed. For the following year, assume that Anheuser$-$Busch InBev expects pricing, variable costs per barrel, and fixed costs to remain constant, except that new distribution and general office facilities are expected to increase fixed costs by $$28,400.$ a$.$ Compute the break$-$even number of barrels for the current year. Round to the nearest whole barrel. fill in the blank $1$ barrels b$.$ Compute the anticipated break$-$even number of barrels for the following year. Round to the nearest whole barrel. fill in the blank $2$ barrels