4.17 Calculating and interpreting inventory turnover ratios. Dell produces computers and related equipment on a made-to-order basis for consumers and business. Sun Microsystems design and manufactures higher-end computers that function as servers and for use in computer-aided design. Sun Microsystems sells primarily to business. It also provides services to business customers in addition to product sales of computers. Selected data for each firm for 2007-2009 appear in Exhibit 4.23. (Dell