Consider the operations of a manufacturing company that operates 340 days a year. On average it takes 45 days to sell a piece of inventory. All its products are marked up by 12%; vendors are paid cash, sales are cash and all capital is borrowed @ 37 %. Answer the following as indicated. Case 1: The invnetory turnover ratio, ITR = The annual rate of return on capital after interest payment = Case 2: Now suppose that it pays its vendors after approximayely 12 days. Under this change, the annual rate of return on capital after interest payment =