The records at the end of January of the current year for Young Company showed the following for a particular kind of merchandise:

Beginning Inventory at FIFO: 16 Units @ $15 = $240

Beginning Inventory at LIFO: 16 Units @ $11 = $176

January Transactions	Units	Unit Cost				Total Cost
Purchase, January 9	27	$	13			$	351
Purchase, January 20	53		18				954
Sale, January 21 (at $39 per unit)	39
Sale, January 27 (at $40 per unit)	27

--Compute the inventory turnover ratio for the month of January under the FIFO and LIFO inventory costing methods.

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