On January $1,2024,$ the National Furniture Company adopted the dollar$-$value LIFO method of computing inventory. An internal cost index is used to convert ending inventory to base year. Inventory on January $1$ was $\backslash$$$208,000.$ Year$-$end inventories at year$-$end costs and cost indexes for its one inventory pool were as follows:

Required:

Compute inventory amounts at the end of each year using the dollar$-$value LIFO method. The table below contains selected financial information from recent financial statements of Leikfang Toys and Ihrashka Games, two toy manufacturing companies $(\backslash$$ in thousands$)$:

Required:

Calculate the $2024$ gross profit ratio, inventory turnover ratio, and the average days in inventory for the two companies.

Note: Do not round intermediate values. Round your gross profit ratio and average days in inventory to the nearest whole number. Round "Inventory turnover" answers to two decimal places.