CINCINNATI — A top-three unit a year ago, the Bengals’ defense dropped into the bottom five of the league after a 37-37 tie against the Carolina Panthers on Sunday.

The Bengals are giving up 398.8 yards per game after surrendering 431 to the Panthers a week after giving up 505 in a 43-17 loss at New England.

It’s the most yards the Bengals have allowed in back-to-back games since 2006, and the 80 points are the most surrendered in back-to-back games in Marvin Lewis’ 12 years as coach.

“We really have to go back and just do our jobs on defense,” Lewis said Monday. “We’re trying to do too much, and guys need to relax and do their thing. Keep doing your job consistently play after play after play.”

While the yardage and points numbers soar, there is one key stat that remains low.

The Bengals have sacked opposing quarterbacks only eight times this season, which ranks 24th in the league. The team had 13 sacks through five games last year and 18 through the first five in 2012.

“We’ve been getting a lot of seven-, eight-man protections,” Lewis said. “We had a couple, two or three, two-man routes (Sunday). We’re getting quite a bit of that. We’re getting a lot of wide receiver screens, things like that. We’re probably setting a record for those plays against us. That’s part of it.”

The Bengals failed to record a sack against Carolina, marking the first time in eight games they were blanked. And they had only one in the previous game at New England.

Panthers players were upset with Bengals linebacker Vontaze Burfict, accusing him of wrenching ankles under the pile and after the whistle.

Greg Olsen, who was questionable for the game with an ankle, allegedly was one of Burfict’s victims and was his biggest critic, suggesting the linebacker should be suspended instead of just fined.

“Guys like that don’t learn from that stuff,” Olsen said. “He’s been fined a hundred times for head hunting, and he did it to Kelvin (Benjamin) again. You watch the film, and that’s just what he is. At some point, if the NFL really wants to say they care about guys’ safety, they’ve got to start putting guys out for weeks, because me and Cam (Newton) are lucky we’re not out for weeks, or Kelvin’s not out for weeks.

“If you’re going to start putting guys on other teams out, then the ramifications need to equal that,” Olsen said.

Burfict declined comment, and Lewis dismissed the accusations.

“No, I don’t have any comment,” he said. “Ankle wrenching. Sounds like the WWF.”

Burfict, who had eight unnecessary roughness penalties and a 15-yard facemask foul last year, was flagged twice for unnecessary roughness Sunday and also was called for illegal contact. He was not flagged for any of the plays in which the Panthers are accusing him of dirty play.

The game marked Burfict’s first appearance since Sept. 14, when he suffered his second concussion in a span of seven days. He missed the next two games.

Olsen was asked if thought Burfict is a dirty player.

“I think he’s a hard-nosed player,” he said. “I think his style of game is what he is. I think it’s why he knocks himself out half the time.”

NOTES: Wide receiver A.J. Green is reported to have told ESPN’s Bob Holtzman he will not play Sunday at Indianapolis, but coach Marvin Lewis said he thinks Green has a chance to play. … Linebacker Rey Maualuga (hamstring) left in the fourth quarter Sunday.

REPORT CARD VS. PANTHERS

PASSING OFFENSE: B-plus — A lot of credit is deserved for putting up 323 yards through the air with Pro Bowl wide receiver A.J. Green in street clothes on the sideline, but the two interceptions Andy Dalton were killers.

RUSHING OFFENSE: B-plus — Aside from Giovani Bernard’s 89-yard touchdown run, it wasn’t that great of a day. Bernard and Jeremy Hill had 70 yards on their other 25 carries (2.8 per rush).

PASS DEFENSE: C-minus — The front four struggled to get any sort of push on its own, and the blitzes were either late or easily picked up by the Panthers. The coverage wasn’t great either, although the Bengals did keep everything in front of them as the longest of Cam Newton’s completions was only 26 yards.

RUSH DEFENSE: D-minus — When the opponent’s top two backs are inactive, you’re expected to have a solid day. And when the third-string back goes down after just nine carries, there is no excuse not to be dominant. But instead the Bengals were dominated, allowing quarterback Cam Newton to rush for 107 of his team’s 147 yards.

SPECIAL TEAMS: B — Mike Nugent’s missed 36-yard field goal at the end of overtime is worthy of a full grade dockage, but it was the only negative of the day. Nugent hit his first three field goals, Adam Jones had an electric 97-yard kickoff return that enabled the Bengals to get to overtime in the first place and Brandon Tate had a 29-yard return on his only attempt after struggling all night in New England.

COACHING: C-minus — Offensive coordinator Hue Jackson knew it would take a group effort to overcome the absence of A.J. Green, and he made sure to get as many guys involved as early as he could as five players caught passes in the first quarter. But as good as the offensive plan was, the defense was unable to adjust when the Panthers started running Cam Newton.