Lazer Inc. reported the following information. Item Amount Inventory, Dec. 31, Year 1 $97,200 Inventory, Dec. 31, Year 2 102,800 Cost of goods sold, Year 1 576,000 Cost of goods sold, Year 2 600,000 Sales, Year 1 1,080,000 Sales, Year 2 1,140,000 Compute the inventory turnover ratio and the average days in inventory for year 2.