Asked this earlier but answer given was incorrect.

A manufacturing company producing medical devices reported $45,000,000 in sales over the last year. At the end of the same year. the company had $18,000,000 worth of inventory of ready-to-ship devices. a. Assuming that units in inventory are valued (based on COGS) at $500 per unit and are sold for $1.000 per unit, what are the annual inventory turns? The company uses a 21 percent per year cost of inventory. That is, for the hypothetical case that one unit of $500 would sit exactly one year in inventory, the company charges its operations division a \$105 inventory cost. (Round the answer to 2 declmal places.) Answer is complete but not entirely correct. b. What is the per unit inventory cost in \$ for a product that costs \$500? (Round Intermediate calculations and flnal answer to 2 decimal places.)