Please answer annual inventory turnover ratio (without the monthly ending inventory data)

\begin{tabular}{|c|c|c|c|c|c|c|} \hline & A & B & C & D & F & G \\ \hline 1 & Inventory Turnover Ratio & & & & & \\ \hline 2 & & & & & & \\ \hline 3 & Ending Inventory (Dec. 31st) & $45,000 & & & & \\ \hline 4 & & & & & & \\ \hline 5 & Month & Ending Inventory & Cost of Goods Sold & Inventory Turnover Ratio & Formulas & \\ \hline 6 & January & $51,000 & $83,000 & 1.73 & =C6/((B3+B6)/2) & \\ \hline 7 & February & $84,000 & $1,230,000 & 18.22 & =C7/((B6+B7)/2) & \\ \hline 8 & March & $83,000 & $970,000 & 11.62 & =C8/((B7+B8)/2) & \\ \hline 9 & April & $58,000 & $720,000 & 10.21 & =C9/((B8+B9)/2) & \\ \hline 10 & May & $78,000 & $980,000 & 14.41 & =C10/((B9+B10)/2) & \\ \hline 11 & June & $80,000 & $900,000 & 11.39 & =C11/((B10+B11)/2) & \\ \hline 12 & July & $159,000 & $555,000 & 4.64 & =C12/((B11+B12)/2) & \\ \hline 13 & August & $217,000 & $1,324,000 & 7.04 & =C13/((B12+B13)/2) & \\ \hline 14 & September & $63,000 & $983,000 & 7.02 & =C14/((B13+B14)/2) & \\ \hline 15 & October & $103,000 & $820,000 & 9.88 & =C15/((B14+B15)/2) & \\ \hline 16 & November & $169,000 & $1,210,000 & 8.90 & =C16/((B15+B16)/2) & \\ \hline 17 & December & $48,000 & $1,010,000 & 9.31 & =C17/((B16+B17)/2) & \\ \hline 18 & & & & & & \\ \hline 19 & & & Total COGS & $10,785,000 & = SUM(C6:C17) & \\ \hline 20 & & & & & & \\ \hline 21 & & & Mean of the 12 monthly inventory averages & $99,291.67 & =(B3+2SUM(B6:B16)+B17)/24 & \\ \hline 22 & & & & & & \\ \hline 23 & & & Annual invetory turnover ratio & 108.62 & =D19/D21 & \\ \hline 24 & & & & & & \\ \hline 25 & & & \begin{tabular}{l} Annual invetory turnover ratio \\ (without the monthly ending inventory data) \end{tabular} & & \#N/A & \\ \hline 26 & & & & & & \\ \hline 27 & & & & & & \\ \hline 28 & & & & & & \\ \hline n & 1 & & & & & \\ \hline \end{tabular}