20 Bramble Corp. had the following records:

		2022		2021
Ending inventory		$42650		$26490
Cost of goods sold		321800		307000

What is Bramble's inventory turnover for 2022? (rounded)

9.3 times

7.5 times

8.9 times

12.1 times

18 Splish Brothers Inc. sells three different products. The following information is available on December 31:

Inventory item		Units		Cost per unit		Market value per unit
X		360		$4.80		$3.50
Y		720		$2.00		$2.00
Z		1800		$4.00		$5.00

After applying the lower-of-cost-or-net-realizable-value rule to each item, what will Splish total ending inventory balance be?

$12240

$10080

$10368

$9900