Kroger, Safeway Inc., and Winn-Dixie Stores Inc. are three grocery chains in the United States. Inventory management is an important aspect of the grocery retail business. Recent balance sheets for these three companies indicated the following merchandise inventory information:

The cost of goods sold for each company were:

Company Names Number of Day's Sales in Inventory Inventory Turnover

Kroger 30 days 12.1

Safeway 31 days 11.7

Winn-Dixie 46 days 8.0