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: 18 Units @ $18 = $324

Beginning Inventory at LIFO: 18 Units @ $14 = $252

January Transactions	Units	Unit Cost				Total Cost
Purchase, January 9	27	$	16			$	432
Purchase, January 20	51		21				1,071
Sale, January 21 (at $39 per unit)	37
Sale, January 27 (at $40 per unit)	26

Required:

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