The following data (in millions) were taken from recent annual reports of Apple Inc., a manufacturer of personal computers and related products, and Mattel Inc., a manufacturer of toys, including Barbie, Hot Wheels, and Disney Classics:

	Apple		Mattel
Cost of merchandise sold	$163,756		$2,716
Inventory, end of year	3,956		543
Inventory, beginning of the year	4,855		601

a. Determine the inventory turnover for Apple and Mattel. Round to one decimal place.

Apple	fill in the blank 1
Mattel	fill in the blank 2

b. Would you expect Mattel's inventory turnover to be higher or lower than Apple's?

HigherLowerLower