The current ratio for a firm is $3\mathrm{.}54($industry average is $3\mathrm{.}34).$ The acid test ratio is $1\mathrm{.}46($industry average is $2\mathrm{.}29).$ Given these ratios, what reasonable conclusion can be drawn about the firm's level of inventory?

A$.$ The firm's inventory levels are about the same level as the industry

B$.$ The firm carries higher levels of inventory than the typical firm in the industry

C$.$ The firm carries lower levels of inventory than the typical firm in the industry

D$.$ The firm stocks primarily replacement parts