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Zucha Corporation has an inventory period of 55 days, an accounts receivable (A/

ID: 2716330 • Letter: Z

Question

Zucha Corporation has an inventory period of 55 days, an accounts receivable (A/R) period of 6 days, and an accounts payable (A/P) period of 3 days. The company’s annual sales is $182,795. Answer following questions.

(1) How many times per year does the company turn over its inventory?

(2) If the company’s cost of goods sold (COGS) is 60 percent of the annual sales, what is its average inventory?

6.6364 times; $16,527

6.6364 times; $27,544

6.2931 times; $17,428

6.2931 times; $30,636

5.9836 times; $18,330

6.6364 times; $16,527

6.6364 times; $27,544

6.2931 times; $17,428

6.2931 times; $30,636

5.9836 times; $18,330

Explanation / Answer

Answer to Part (1):

Given data,

Inventory Holding Period = 55 days

Number of days in a year = 365

Number of times the company turn over its inventory per year

=Inventory Turnover Ratio

=Number of days in a year / Inventory Holding Period

=365 / 55

=6.6364 times

The company turnover its inventory 6.6364 times per year.

Answer to Part (2):

Cost of Goods Sold

= 60% (sales)

=60% ($182795)

=$109677

Inventory Turnover Ratio = Cost of Good Sold / Average Inventory

Therefore, Average Inventory

=Cost of Goods Sold / Inventory Turnover Ratio

=$109677 / 6.6364

=$16527

Therefore, answer is the first option given i.e., 6.6364 times; $16527