Rouse Incorporated reported sales, cost of sales, and inventory figures for 2010 and 2011 as follows (all dollars in thousands):

	Sales		Cost of Goods Sold				Inventory
2010	$	100		$	85		$	27
2011		110			90			35

1.	What is the amount of inventory turnover for each year?(Round your answer to 2 decimal places.)

	Inventory turnover
2010
2011