The $2021$ financial statement of Acamedy reported Net revenues of $$38,440,400$ and Cost of goods sold of $$16,300,100.$ Note $3$ to the financial statements reported that Inventories consisted of:

$(000$s$)20212020$

Raw Cotton $ $80,840$ $ $90,290$

Work in process $6,500,4005,400,700$

Finished goods $7,600,3006,800,400$

Total inventories $$14,181,540$ $$12,291,390$

The inventory turnover for $2021$ was: