Tinker's 2011 cost of goods sold was $750,000 and 2010 cost of goods sold was $770,000. The inventory at the end of 2011 was $188,000 and was $208,000 at the end of 2010. 2011 Net sales was $1,150,000 for 2011, a 5% increase over 2010. What was Tinker's inventory turnover for 2011?

A. 3.79

B 3.99

C. 3.84

D. 5.81