You are evaluating the efficiency of inventory management practices at two beverage giants, The Coca-Cola Company and PepsiCo, Inc., in the beverage industry.

Requirements:

1. Coca-Cola reported cost of goods sold (COGS) of $12.3 billion and an average inventory of $3.1 billion for the fiscal year 2023. PepsiCo recorded COGS of $28.7 billion and an average inventory of $7.2 billion during the same period.
2. Calculate the days sales of inventory (DSI) for both Coca-Cola and PepsiCo.
3. Compare and interpret the DSI values of Coca-Cola and PepsiCo, discussing which company appears to manage its inventory more efficiently.