In October, Nicole of Nicoles Getaway Spa (NGS) eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could manage a single product line, Nicole agreed. NGS would make monthly purchases from the supplier at a cost that included production costs and a transportation charge. The spa would use a perpetual inventory system to keep track of its new inventory. On December 31, NGS purchased 10 units at a total cost of $6.00 per unit. NGS purchased 30 more units at $8.00 in February, but returned 5 defective units to the supplier. In March, NGS purchased 15 units at $10.00 per unit. In May, 50 units were purchased at $10.00 per unit; however, NGS took advantage of a 2.00/10, n/30 discount from the supplier. In June, NGS sold 50 units at a selling price of $12.30 per unit and 35 units at $10.30 per unit.

3-a. Calculate the inventory turnover ratio, using the inventory on hand at December 31 as the beginning inventory. (Do not round intermediate calculations. Round your answer to 1 decimal place.)

3-b. The supplier reported that the typical inventory turnover ratio was 7.9. How does NGS's ratio compare?