Mixon Company showed the following selected information for the years ended December 31, 2014, 2013, and 2012:

For the years ended 2014 and 2013, calculate:
a. Days' sales in inventory
b. Merchandise turnover.
Indicate if the change in the ratio from 2013 to 2014 is generally considered to be favourable (good) or unfavourable (not good), Round calculations to two decimal places.