Given the following company data:

Raw Materials $=$ $$17,500,000$

Work$-$in$-$Process $=$ $$9,300,000$

Finished Goods $=$ $$6,400,000$

Cost of Goods Sold $=$ $$470,000,000$

Open $365$ days a year

What are the number of yearly inventory turns?

approximately $25\mathrm{.}8$ turns per year

approximately $5167$ turns per year

approximately $14\mathrm{.}2$ turns per year

approximately $365$ turns per year