Joe's Beer, Bait, & Tackle Co$.$ is a small chain of fishing tackle stores in northern Minnesota. In $2021,$ the company's revenue was $$4,300,000$ and its cost of sales was $$3,200,000.$ Assume $52$ weeks and $365$ days per year.

Q$1.$ Joe keeps only $5\mathrm{.}5$ days$-$of$-$supply of inventory on average because much of his inventory is live bait and micro$-$brew beer, both of which have a short shelf life. What is his annual inventory turns? $($Round the answer to $2$ decimal places.$)$

a$.76\mathrm{.}76$

b$.66\mathrm{.}36$

c$.98\mathrm{.}12$

d$.34\mathrm{.}64$

Q$2.$ Given that he has $5\mathrm{.}5-$days$-$of$-$supply of inventory on average, how much inventory does Joe have on average? $($Round the answer to the nearest whole number.$)$

a$.$ $$48,219$

b$.$ $$11,876$

c$.$ $$53,654$

d$.$ $$18,612$