Companies A and B are retailers in the sporting goods industry. During a recent year, A's inventory turnover was 6.5, while B's was 10.6. From these facts, we can conclude that:

	a.	B is doing a better job of managing inventory than A.
	b.	B holds less inventory than A.
	c.	B has higher COGS than A.
	d.	A's measure of Days in Inventory is higher than B's.