Company A and Company B are automobile battery manufacturers. For this fiscal year, the cost of revenue for A and $B$ are $$500,000$ and $$800,000,$ respectively. The year end average inventory for A and B are $$20,000$ and $$40,000,$ respectively. Compute the inventory turnover ratio for A and $B,$ and determine which company is more efficient in managing its inventory.

A$\text{'}$s turnover is $0\mathrm{.}04$; B$\text{'}$s turnover is $0\mathrm{.}05$; neither A nor B is efficient.

A$\text{'}$s turnover is $0\mathrm{.}04$; B$\text{'}$s turnover is $0\mathrm{.}05$; A is more efficient.

A$\text{'}$s turnover is $25$; B$\text{'}$s turnover is $20$; A is more efficient in deploying its inventory investment.

A$\text{'}$s turnover is $0\mathrm{.}04$; B$\text{'}$s turnover is $0\mathrm{.}05$; B is more efficient.

A$\text{'}$s turnover is $25$; B$\text{'}$s turnover is $20$ ; B is more efficient in deploying its inventory investment.