The following information was available for the year ended December 31, 2022:

Cost of goods sold	$ 627,800
Average inventory for the year	26,000
Inventory at year-end	41,700

Required:

1. Calculate the inventory turnover for 2022.

Note: Round your answer to 2 decimal places.

1. Calculate the number of days' sales in inventory for 2022, using year-end inventories.

Note: Use 365 days a year. Round your answer to 1 decimal place.

a. Inventory turnover ____ times

b. Number of days' sales in Inventory ____ days