An employer uses a final pay formula to determine retirement payouts to its employees. The annual payout is 7 percent of the average salary over the employees last three years of service times the total years employed. Calculate the annual benefit under the following scenarios.

Years Worked	Average Salary during the Last Three Years of Service
18	$44,000
21	51,000
23	54,000

Years Worked	Annual Benefit
18	$
21
23