Refer to the following selected financial information from McCormik, LLC. Compute the company's inventory turnover for Year 2.

	Year 2	Year 1
Cash	$ 38,800	$ 33,550
Short-term investments	103,000	66,500
Accounts receivable, net	92,000	86,000
Merchandise inventory	127,500	131,500
Prepaid expenses	13,400	11,000
Plant assets	394,500	344,500
Accounts payable	106,900	114,300
Net sales	717,500	682,500
Cost of goods sold	396,500	381,500

A. 3.11.

B. 3.58.

C. 5.63.

D. 3.06.

E. 3.02.