Tin Company and Aluminum Company reported the following information in their financial statements, prior to their merger:

Tin Company

Aluminum Company

$ millions	Sales	COGS	Inventories		Sales	COGS	Inventories
2019	$42,750	$40,775	$10,005		$66,420	$56,175	$25,350
2018	41,250	29,960	12,660		69,150	42,700	26,950

To the closest hundredth, how much is the 2019 inventory turnover for Tin Company?

Select one:

A. 1.50

B. 3.38

C. 3.60

D. 2.82