Blue Company and Yellow Company reported the following information in their financial statements: Blue Company (FIFO) Yellow Company (LIFO) $millions Sales COGS Inventories Sales COGS Inventories 2021 $60,000 $45,000 $15,000 $85,000 $75,000 $30,000 2020 52,000 36,000 13,000 82,000 60,000 27,000 To the closest hundredth, how much is inventory turnover for Blue Company? Select one: A. 4.29 B. 3.21 C. 3.00 D. 2.57