Which of the following is false? O a) Days' sales in inventory is equal to the average number of days it takes to sell inventory. b) Inventory turnover ratio is calculated by dividing COGS by the average value of inventory over the period. c) Inventory ratio is equal to the number of times inventory was completely purchased and sold (turned over) during the period. d) Higher days' sales in inventory means that inventory is less likely to become obsolete because it is sold in fewer days