Cobalt Company sold and produced $55,000$ units of product at a cost of $$1,540,000$ for a sales price of $$50$ per unit during the most recent year. Throughout the year it's average inventory was $5,000$ units with an average cost of $$110,000.$ Based on this information, which of the following cannot be determined about Cobalt's inventory management performance?

Select one:

$$ A$.$ Cobalt's inventory turnover in dollars was $14$ times

$$ B$.$ Cobalt's production cycle efficiency was $100\%$ V

$$ C$.$ Cobalt's inventory turnover in units was $11$ times

D$.$ Cobalt's gross margin return on average inventory investment was $1100$