Using the information provided, what is the inventory turnover for the firm?

Perfect Purchase Electronics
Selected Income Statement Items, 2014
Cash Sales $1,500,000
Credit Sales $7,500,000
Total Sales $9,000,000
COGS $6,000,000

Perfect Purchase Electronics
Selected Balance Sheet Accounts
12/31/2014 12/31/2013 Change
Accounts Receivable $270,000 $240,000 $30,000
Inventory $125,000 $100,000 $25,000
Accounts Payable $110,000 $90,000 $20,000

A) 23.53 times
B) 53.33 times
C) 48.00 times
D) 60.00 times

Answer: B
Explanation: B) Inventory Turnover = COGS/Average Inventory = $6,000,000 /(($125,000 + $100,000)/2) =

Business

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