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The inventory turnover ratio is Cost of Goods Sold / Average Inventory. This is Cost of Goods Sold / Beginning Inventory.
The inventory turnover ratio is Cost of Goods Sold / Average Inventory. This is Sales / Average Inventory.
The inventory turnover ratio is Cost of Goods Sold / Average Inventory. Average inventory is the average of the beginning and ending inventories, which is ($30,000 + $26,000) / 2, or $28,000. So the inventory turnover ratio is $140,000 / $28,000, which equals 5.0 times.
The inventory turnover ratio is Cost of Goods Sold / Average Inventory. This is Cost of Goods Sold / Ending Inventory.