Use the following information for Palmer Co. to compute inventory turnover for 2015-2014, and its days' sales in inventory at December 31, 2015 and 2014. (Round answers to one decimal) Comment on Palmer's efficiency in using its assets to increase sales from 2014-2015.

	2015	2014	2013
Costs of goods sold	$643,825	$426,650	$391,300
Ending Inventory	97,400	87,750	92,500