QUARTER $1$

$($JANUARY

THROUGH

MARCH$)$ QUARTER $2$

$($APRIL THROUGH

JUNE$)$ QUARTER $3$

$($JULY

THROUGH

SEPTEMBER$)$ QUARTER $4$

$($OCTOBER

THROUGH

DECEMBER$)$

All amounts in millions of U$.$S$.$ dollars

Sales $($total quarter$)$:

United states $458370594412$

Canada $140124132121$

Europe $73392216$

Cost of goods sold $($total quarter$)584465657484$

Raw materials at the Louisville plant

$($end$-$of$-$quarter$)98506185$

Work$-$in$-$process and finished goods at

the Louisville plant $($end$-$of$-$quarter$)182172132278$

Distribution center inventory

$($end$-$of$-$quarter$)$:

United states $48485139$

Canada $15191525$

Europe $75157$

a$.$ What is the average inventory t urnover for the firm? $($Round your answer to $3$ decimal places.$)$ my answer of $14\mathrm{.}060$ is wrong