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from the following data for the year ended 31 december 2009 calculate the inventory 616427

From the following data for the year ended 31 December 2009, calculate the inventory turnover ratio of two items, and put forward your comments on them:

Material X

Material Y

Opening stock (1 January 2009)

20,000

18,000

Purchasing during the year

1,04,000

54,000

Closing stock (31 December 2009)

12,000

22,000

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