A company that produces small electric motors for treadmills had cost of goods sold last year of $241,000,000. The average value of inventory for raw materials, work-in-process, and finished goods are shown in the table below: Raw Materials Work-In-Process Finished Goods Product Revenue $12,379,000 $7,631,000 $9,275,000 $423,000,000 Assuming the company operates 365 days a year, the number of inventory turns would be: