ACTIVITY
Inventory Turnover (COGS/Inv)	Industry 6.5	Starbucks 11.5
Inventory Days (365/Inventory Turnover)	56.15 (57)	31.74 (32)
AR Turnover (Sales/AR)	8.5	6.5
AR Days (365/AR Turnover)	42.94 (43)	56.15 (57)
FA Turnover (Sales/NFA)	2.5	1.7
TA Turnover (Sales/TA)	2.0	1.5

Step 1. Circle which ratio is better, either the industry or Starbucks. Step 2. Provide a very brief explanation for which you think is best.