Break-even sales anheuser-busch inbev companies, inc., reported the following operating information for a recent year (in millions): sales $47,063 cost of goods sold $18,756 selling, general and administration 12,999 $31,755 income from operations $15,308* *before special items in addition, assume that anheuser-busch inbev sold 400 million 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 $300 million. a. compute the break-even number of barrels for the current year. (note: for the selling price per barrel and variable costs per barrel, round to the nearest cent. round to one decimal place in millions of barrels.) million barrels b. compute the anticipated break-even number of barrels for the following year. (round to one decimal place in millions of barrels.) million barrels

Flounder supply company, a newly formed corporation, incurred the following expenditures related to land, to buildings, and to machinery and equipment. abstract company’s fee for title search $1,066 architect’s fees 6,499 cash paid for land and dilapidated building thereon 178,350 removal of old building $41,000 less: salvage 11,275 29,725 interest on short-term loans during construction 15,170 excavation before construction for basement 38,950 machinery purchased (subject to 2% cash discount, which was not taken) 112,750 freight on machinery purchased 2,747 storage charges on machinery, necessitated by noncompletion of building when machinery was delivered 4,469 new building constructed (building construction took 6 months from date of purchase of land and old building) 994,250 assessment by city for drainage project 3,280 hauling charges for delivery of machinery from storage to new building 1,271 installation of machinery 4,100 trees, shrubs, and other landscaping after completion of building (permanent in nature) 11,070 instructions determine the amounts that should be debited to land, to buildings,and to machinery and equipment. assume the benefits of capitalizing interest during constructionexceed the cost of implementation. indicate how any costs notdebited to these accounts should be recorded.