Current Year 1 Year Ago 2 Years Ago Raw materials inventory, ending $ 165,000 $ 191,800 $ 198,800 Raw materials used 1,962,400 2,538,900 2,895,000 Required: 1. Compute raw materials inventory turnover for the most recent two years. 2. Is the current year change in raw materials inventory turnover ratio favorable or unfavorable? 3. Compute days sales in raw materials inventory for the current year.

Samsung		Apple
Current Year	Prior Year	Current Year	Prior Year
Raw materials inventory, ending	$ 11,500	$ 12,400	$ 2,100	$ 1,900
Raw materials used	63,598	56,575	72,000	74,800

Required: 1. Compute the recent two years' days sales in raw materials inventory for (a) Samsung and (b) Apple. 2. Is the current year change in Samsungs days sales in raw materials inventory favorable or unfavorable? Is the current year change in Apples days sales in raw materials inventory favorable or unfavorable? 3. For the current year, is Samsungs days sales in raw materials inventory better or worse than Apples? (Assume all production needs can be met for both companies.)