Rodgers Industries Inc. has completed its fiscal year on December 31. The auditor, Josh McCoy, has approached the CFO, Aaron Mathews, regarding the year-end receivables and inventory levels of Rodgers Industries. The following conversations takes place: Josh: We are beginning our audit of Rodgers Industries and have prepared ratio analysis to determine if there have been significant changes in operations or financial position. This helps us guide the audit process. This analysis indicates that the inventory turnover has decreased from 11 to 7. Could you explain this change in operations?