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	$3,744,170	$4,119,390
Inventories:
Beginning of year	781,100	744,600
End of year	846,800	781,100

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

Line Item Description	20Y7	20Y6
Inventory turnover	fill in the blank 1 of 2	fill in the blank 2 of 2

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	fill in the blank 1 of 2 days	fill in the blank 2 of 2 days

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