Steel Company and Copper Company reported the following information in their financial statements, prior to their merger: Steel Company Copper Company $ millions Sales COGS Inventories Sales COGS Inventories 2016 2015 $28,500 $23,300 $6,670 $44,280 $32,100 $16,900 27,500 17,120 8,440 46,100 24,400 15,400 To the closest hundredth, how much is the 2016 inventory turnover for Steel Company? Select one: O A. 2.89 B. 3.08 C. 2.41 O D. 1.28