Bug in newfs?

[Dieter]

FreeBSD 6.0   AMD64

newfs -N -b 65536 -f 8192 -i 262144 -m 0 -o space -s 2295104 -S 2048 /dev/ad10s1     
/dev/ad10s1: 4482.6MB (9180416 sectors) block size 65536, fragment size 8192
        using 4 cylinder groups of 1120.69MB, 17931 blks, 4608 inodes.
super-block backups (for fsck -b #) at:
 256, 2295424, 4590592, 6885760

2295104 * 2048 = 4700372992 bytes in filesystem.

17931 blocks * 65536 bytes/block = 1175126016 bytes
1175126016 * 4 cylinder groups = 4700504064 bytes

4700504064 > 4700372992   so it will not fit

Does "17931 blks" include the inodes, superblocks, etc.?
If not, it doesn't fit even worse.

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Any reason that "-a 71724" shouldn't work?

Any reason that "-e 17931" shouldn't work?

Goal is to create a filesystem that can be written to a
DVD+RW without the 2GB per file limit of ISO-9660.