The partial 10-K financial information for the Weiss Corporation is:

Selected Accounts	FY 2020	FY 2019	FY 2018
Current Assets	$ 350,000	$ 400,000	$ 450,000
Inventory	$ 250,000	$ 230,000	$ 280,000
Current Liabilities	$ 340,000	$ 300,000	$ 390,000
Net Revenue	$1,400,000	$1,500,000	$1,450,000
Cost of Goods Sold	$1,350,900	$1,020,000	$1,180,000
Accounts Receivable	$ 105,000	$ 110,000	$ 120,000

(a) Please calculated the FY 2020 Inventory Turnover in times and days. All calculations should be 2-decimal places (5%)

(b) Forget about competitor or industry index comparisons, is the days calculation in (a) good or bad? Please explain