A manufacturing company reports the following information.

Current Year $1$ Year Ago $2$ Years Ago

Raw materials inventory, ending $ $165,000$ $ $191,800$ $ $198,800$

Raw materials used $1,962,4002,538,9002,895,000$

Required:

Compute raw materials inventory turnover for the most recent two years.

Is the current year change in raw materials inventory turnover ratio favorable or unfavorable?

Compute days$$ sales in raw materials inventory for the current year.