In 2020 Borger Industries had beginning inventory of $106,000, purchases of $1,126,500, payable of $49,605, and sales of $2,147,250. Inventory turnover for 2017 was closest to 9.625 . 10.06 . 10.15 . 10.53 . In 2020 Borger Industries had beginning inventory of $106,000, purchases of $1,126,500, payable of $49,605, and sales of $2,147,250. Inventory turnover for 2017 was closest to 9.625 . 10.06 . 10.15 . 10.53