The records at the end of January 2012 for Captain Company showed the following for a particular kind of merchandise:

Inventory, December 31, 2011, at FIFO: 15 Units @ $15 = $225

Inventory, December 31, 2011, at LIFO: 15 Units @ $11 = $165

Transactions	Units	Unit cost						Total cost
Purchase, January 9, 2012	26		$	13					$	338
Purchase, January 20, 2012	51			18						918
Sale, January 21, 2012 (at $42 per unit)	40

Compute the inventory turnover ratio under the FIFO and LIFO inventory costing methods.