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

Sales .........................................................................$11,003
Cost of goods sold.....................................................(6,217)
Gross profit ................................................................$4,786
Marketing, general, and admin. expenses .............(3,032)
Operating income .....................................................$ 1,754*

Assume that Molson-Coors sold 240 million barrels of beer during the year, variable costs were 75% of the cost of goods sold and 35% 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 $50 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.