please answer 7a and 7b

Lower-of-Cost-or-Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 9 Inventory Inventory Market Value per Unit Item Quantity Unit (Net Realizable Value) Cost per Birch 26 $243 $256 Cypress 47 60 76 Mountain Ash 12 149 172 Spruce 24 129 152 Willow 31 218 193 Inventory at the Lower of Cost or Market Total Cost Total Market Inventory Item Birch Total LCM Cypress Mountain Ash Spruce Willow Total Inventory Turnover The following data (in millions) were taken from recent annual reports of Tomato Computer, Inc., a manufacturer of personal computers and related products, and Happy Times Corporation, a manufacturer and distributor of greeting cards and related products: Tomato Happy Times Cost of merchandise sold $4,739,000 $2,965,600 Inventory, end of year 87,000 151,000 Inventory, beginning of the year 53,000 186,000 a. Determine the inventory turnover for Tomato and Happy Times. Round to one decimal place. Tomato Happy Times or lower than Tomato's? b. Would you expect Happy Times inventory turnover to be Lower