Inventory turnover and number of days sales in inventory

Financial statement data for years ending December 31 for Tango Company follow:

Line Item Description	20Y7	20Y6
Cost of goods sold	$3,525,900	$3,810,965
Inventories:
Beginning of year	730,000	708,100
End of year	803,000	730,000

a. Determine the inventory turnover for 20Y7 and 20Y6. Round your answers to one decimal place.

Line Item Description	20Y7	20Y6
Inventory turnover

b. Determine the days sales in inventory for 20Y7 and 20Y6. Use 365 days a year. Round your answers to one decimal place.

Line Item Description	20Y7	20Y6
Number of days sales in inventory

c. Are the changes in inventory turnover and the number of days sales in inventory from 20Y6 to 20Y7 favorable or unfavorable?

Favorable Unfavorable