In 2009 Superior Ltd had sales of $25,650,000, cost of goods sold of $15,250,000, beginning inventory of $2,450,000 and ending inventory of $2,700,000. Superior's nearest competitor had a gross profit margin of 38% and, on average, turned over its inventory every 55 days.

1. Required: A) Compare Superior's performance to its competitor. B) Which company do you think is performing better? C) What other information would you like to have?