Financial statement data at December $31$ for Alpine Company are as follows:

Line Item Description Amount

Cost of goods sold $$1,150,000$

Inventories:

Beginning of year $380,000$

End of year $320,000$

Determine inventory turnover for the year.

a$.3\mathrm{.}3$

b$.3\mathrm{.}6$

c$.1\mathrm{.}6$

d$.3\mathrm{.}0$