Sheffield Company has $145,000 of inventory at the beginning of the year and $131,000 at the end of the year. Sales revenue is $1,972,800, cost of goods sold is $1,145,400, and net income is $248,400 for the year. The inventory turnover ratio is:

A. 14.3.
B. 6.0.
C. 1.8.
D. 8.3.


Answer: D

Business

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