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Kent Inc. provided the following data for 2016 and 2017: Inventory December 31,

ID: 2562573 • Letter: K

Question

Kent Inc. provided the following data for 2016 and 2017:

Inventory

December 31, 2016

$250,000

December 31, 2017

180,000

Cost of goods sold

2016

$650,000

2017

645,000

Gross margin

2016

$340,000

2017

430,000


What are the inventory turnover ratio and the gross margin return on inventory investment for 2017?

Inventory turnover ratio = 3.00 times
The gross margin return on inventory investment = 200%

Inventory turnover ratio = 2.00 times
The gross margin return on inventory investment = 300%

Inventory turnover ratio = 3.09 times
The gross margin return on inventory investment = 20%

Inventory turnover ratio = 3.00 times
The gross margin return on inventory investment = 2%

The ratio of value-added manufacturing time to the total of both value and non-value-added manufacturing times is known as

productivity turnover.

cycle time processing.

cycle efficiency.

the value ratio.

Inventory

December 31, 2016

$250,000

December 31, 2017

180,000

Cost of goods sold

2016

$650,000

2017

645,000

Gross margin

2016

$340,000

2017

430,000

Explanation / Answer

Inventory turnover ratio = Cost of goods sold/Average inventory =645000/(250000+180000)/2= 3 Gross margin return on inventory investment = 430000/(250000+180000)/2= 200% Option A is correct 2 Cycle efficiency is the ratio of value-added manufacturing time to the total of both value and non-value-added manufacturing times Option C is correct