Answer (C) is correct . A JIT system is intended to minimize inventory. Inventory should be delivered or produced just in time to be used. Thus, JIT increases inventory turnover (cost of sales ¡Â average inventory) and decreases inventory as a percentage of total assets.

Answer (A) is incorrect because Changing to JIT increases inventory turnover and decreases inventory as a percentage of total assets. Answer (B) is incorrect because Changing to JIT increases inventory turnover and decreases inventory as a percentage of total assets.
Answer (D) is incorrect because Changing to JIT increases inventory turnover and decreases inventory as a percentage of total assets.
Answer (B) is incorrect because Changing to JIT increases inventory turnover and decreases inventory as a percentage of total assets.
Answer (D) is incorrect because Changing to JIT increases inventory turnover and decreases inventory as a percentage of total assets.