DO IT$!$: Inventory Turnover

Early in $2020,$ Westmoreland Company switched to a just$-$in$-$time

inventory system. Its sales revenue, cost of goods sold, and

inventory amounts for $2019$ and $2020$ are shown below.

$20192020$

Sales revenue NT$ $2,000,000$ NT$ $1,800,000$

Cost of goods sold $1,000,000910,000$

Beginning inventory $290,000210,000$

Ending inventory $210,00050,000$

Determine the inventory turnover and days in inventory for $2019$

and $2020.$