The plant$$ manager, Murat$$ Kristal, at York Technologies makes Aircraft Navigation Systems. He expects$$ you, as the new OM$$ analyst, to provide some insight for performance of the plant. High on his list is an understanding of his inventory turnover based on the financial data provided below. LAST YEAR THIS YEAR

Sales $$215,000$ $$230,000$

Cost of goods sold $109,000121,000$

Gross margin $106,000109,000$

Other expenses $47,00047,000$

Net income $59,00062,000$

Finished goods inventory $3,0004,500$

Work$-$in$-$process inventory $10,50012,500$

Raw material inventory $5,0006,000$

Total inventory $($average for year$)18,50023,000$

Other current assets $87,000105,000$

Other assets $217,000240,000$

Total assets $322,500368,000$ a$)$ Based on total$$ inventory, what is the inventory turnover for last$$ year?

b$)$ Based on total$$ inventory, what is the inventory turnover for this year?