While analyzing Winter Company's 20Y1 and 2012 financial statements, you note the following: (000s omitted) 2011 20Y2 Sales $ 8,000 $ 9,600 Cost of goods sold 5,000 6,500 Gross profit 3,000 3,100 SG&A expenses 1,800 2,000 Accounts $ 600 $ 750 receivable Inventory 800 1,040 Accounts payable 400 620 Approximately how much of the increase in Winter's inventory is due to a lengthening of Winter Company's inventory days on hand? O ($12,000) O $0 O ($40,000) O ($140,000)