small business financial data shows that its inventory level of an item is held steady at 1000 units during the first 9 months of the year. Sales accelerated during the last quarter in time for holiday shopping, ending the year with only 20 units left in stock. The company estimates the total inventory cost at $.10 per unit per day. The company sells the item for $190 per unit, a markup of 60% over cost. Assess the company’s inventory situation based on 

(a) Simple inventory average based on starting and ending levels, and 

(b) The actual inventory average.