Assuming that all net sales figures are at retail and all cost of goods sold figures are at cost, calculate the average inventory (in $) and inventory turnover for the following. If the actual turnover is less than the published rate, calculate the target average inventory necessary to come up to industry standards. If the actual turnover is greater than the published rate, enter "above" for target average inventory. Round inventories to the nearest dollar and inventory turnovers to the nearest tenth Net Sales Cost of Goods Sold Beginning Ending Inventory Inventory Average Inventory $560,000 $135,250 $77,200 Target Inventory Turnover Published Rate Average Inventory 4.8 $