The Gourmet's Delight, a cooking equipment wholesaler, had cost of goods sold of $458,900 for the year. The beginning inventory at cost was $83,600, and the ending inventory at cost was $71,700. a. What is the average inventory at cost? BeginninginventoryEndinginventoryAverageinventory=$83,600.00=$71,700.00=$77,650.00 b. What is the inventory turnover, rounded to the nearest tenth? Cost of goods sold = Inventory turnover = Days of Inventory = times