Q$2\mathrm{.}3($Algo$)$ Inventory Cost $[2\mathrm{.}4]$

A manufacturing company producing medical devices reported $\backslash (\backslash$$ $57,600,000\backslash )$ in sales over the last year. At the end of the same year, the company had $\backslash$$$23,400,000$ worth of inventory of ready$-$to$-$ship devices.

a$.$ Assuming that units in inventory are valued $($based on COGS$)$ at $\backslash (\backslash$$ $900\backslash )$ per unit and are sold for $\backslash (\backslash$$ $1,800\backslash )$ 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 $\backslash (\backslash$$ $900\backslash )$ would sit exactly one year in inventory, the company charges its operations division a $\backslash$$$189$ inventory cost. $($Round the answer to $\backslash (\backslash$mathbf$\{2\}\backslash )$ decimal places.$)$

Turns per year

b$.$ What is the per unit inventory cost in $\backslash (\backslash$$ $\backslash )$ for a product that costs $\backslash (\backslash$$ $900\backslash )?($Round intermediate calculations and final answer to $2$ decimal places.$)$