Early in 2014, Defoor Company switched to a just-in-time inventory system. Its sales and inventory amounts for 2013 and 2014 are shown below.

		2013		2014
Sales revenue		$3,226,300		$3,722,400
Cost of goods sold		1,254,600		1,530,900
Beginning inventory		184,300		220,000
Ending inventory		220,000		93,100

Determine the inventory turnover for 2013 and 2014

Determine the days in inventory for 2013 and 2014