Perpetual inventory using FIFOFor each of the following annuities, calculate the annual cash flow:

Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

Beginning inventory, purchases, and sales for Item Zeta$9$ are as follows:

Oct. $1$ Inventory

$65$ units @ $$20$

Oct. $7$ Sale

$47$ units

Oct. $15$ Purchase

$61$ units @ $$23$

Oct. $24$ Sale

$24$ units

a$.$ Cost of goods sold on October $24$

b$.$ Inventory on October $31$