The following data are taken from Clayburgh Corporations records for the years ended December 31, 2011 2010, and 2009. 2011 2010 2009 Finished goods inventory $60,000 $40,000 $30,000 Goods in process inventory 60,000 65,000 60,000 Raw materials inventory 60,000 40,000 35,000 Sales 400,000 340,000 300,000 Cost of goods sold 225,000 230,000 210,000 Cost of goods manufactured 260,000 250,000 200,000 Raw materials used in production 150,000 130,000 120,000 1. Compute turnover rates for 2011 and 2010 for the following: a.Finished Goods