Missoula Inc. reported the following selected financial statement data:

	Dec 31, 2020				Dec 31, 2021
Cash	$	46,000			$	56,000
Accounts receivable (net)		64,000				84,000
Inventory		84,000				88,000
Plant assets (net)		226,000				250,000
Total assets		453,000				427,000
Liabilities		161,000				161,000
Shareholders' equity		292,000				266,000
Net sales		356,000				518,000
Cost of goods sold		292,000				344,000
Net income		36,000				57,000

Required: Compute the inventory turnover ratio for 2021.