Anheuser-Busch InBev Companies, Inc., reported the following operating information for a recent year: Sales $5,088,000 Cost of goods sold $1,272,000 Selling, general and administration 636,000 $1,908,000Income from operations $3,180,000* *Before special items In addition, assume that Anheuser-Busch InBev sold 53,000 barrels of beer during the year. Assume that variable costs were 75% of the cost of goods sold and 50% of selling, general, and administration 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 $19,100.When computing the cost per unit amounts for the break-even formula, round to two decimal places. If required, round your final answer to the nearest whole barrel. Required:a. Compute the break-even number of barrels for the current year. b. Compute the anticipated break-even number of barrels for the following year.