$1.$ Inventory turnover is calculated as $\_\_\_\_\_\_\_\_\_\_$ divided by $\_\_\_\_\_\_\_\_\_\_.$

a$.$ cost of goods sold; inventory

b$.$ cost of goods sold; average inventory

c$.$ cost of goods sold; total assets

d$.$ average inventory; cost of goods sold

$2.$ The number of days' sales in inventory is calculated as $\_\_\_\_\_\_\_\_\_\_$ divided by $\_\_\_\_\_\_\_\_\_\_.$

a$.$ average inventory; average daily cost of goods sold

b$.$ ending inventory; cost of goods sold

c$.$ net income; sales

d$.$ cost of goods sold; average inventory