A manufacturing company producing medical devices reported $159,600,000 in sales over the last year. At the end of the same year, the company had $66,500,000 worth of inventory of ready-to-ship devices. a. Assuming that units in inventory are valued (based on COGS) at $1,900 per unit and are sold for $3,800 per unit, what are the annual inventory turns? The company uses a 28 percent per year cost of inventory. That is, for the hypothetical case that one unit of $1,900 would sit exactly one year in inventory, the company charges its operations division a $532 inventory cost. (Round the answer to 2 decimal places.) b. What is the per unit inventory cost in $ for a product that costs $1,900 ? (Round intermediate calculations and final answer to 2 decimal places.)