AK Steel and Nucor are steel manufacturers. AK Steel is an integrated steel producer, transforming ferrous metals into rolled steel products for the automobile, appliance, construction, and other industries. Its steel falls on the higher end in terms of quality (strength and durability). Nucor produces steel in mini-mills. Mini-mills transform scrap ferrous metals into standard sizes of rolled steel, which Nucor then sells to steel service centers and distributors. Its steel falls on the lower end in terms of quality. The following exhibit shows various data for the two companies for years 3 and 4 AK Steel Year 4 Year 3 Sales $ 5,217 $ 4,042 Cost of Goods Sold 4,554 3,887 Average Accounts Receivable 516 393 Average Inventories 707 790 Change in Sales from Previous Year +12.9% +2.8% Nucor Year 4 Year 3 Sales $11,377 $ 6,266 Cost of Goods Sold 9,129 5,997 Average Accounts Receivable 768 528 Average Inventories 900 575 Change in Sales from Previous Year +61.6% +30.5% The accounts receivable turnover for AK Steel for Year 4 was A. 8.88 B. 10.11 C. 11.48 D. 36.10