Haymitch Global Industries is a world leading producer of loudspeakers and other electronics products, which are sold under brand names like JRH, Excelsior, and Haymitch/Krug. The company reported the following amounts in its financial statements (in millions):

	2013		2012
Net Sales	$	4,400	$	4,460
Cost of Goods Sold		3,300		3,190
Beginning Inventory		440		400
Ending Inventory		560		440

Determine the inventory turnover ratio and average days to sell inventory for 2013 and 2012