The financial statements of ConAgra Foods, Inc.s 2014 annual report disclose the following information.

(in millions)		2014		2013		2012
Year-end inventories		$2,201		$2,077		$2,341
				Fiscal Year
				2014		2013
Net sales				$17,703		$15,427
Cost of goods sold				13,980		11,864
Net income				315		786

Compute ConAgras (a) inventory turnover and (b) the average days to sell inventory for 2014 and 2013.