Problem $3)(12$ points$)13$

U$.$S$.$ Airfilter has hired you as a supply chain consultant. The company makes air filters for residential heating and air$-$conditioning systems. These filters are made in a single plant located in Louisville, Kentucky, in the United States. They are distributed to retailers through wholesale centers in $100$ locations in the United States, Canada, and Europe. You have collected the following data relating to the value of inventory in the U$.$S$.$ Airfilter supply chain:

$\backslash$table$[[,\backslash$table$[[$Quarter $1],[($January through$],[$March$)]],\backslash$table$[[$Quarter $2],[($April$],[$through June$)]],\backslash$table$[[$Quarter $3],[($July through$],[$September$)]],\backslash$table$[[$Quarter $4],[($October through$],[$December$)]]],[$Sales $($total quarter$)$:$],[$United States,$375,400,425,450],[$Canada$,65,70,85,80],[$Europe$,45,55,60,70],[$Cost of goods sold $($total quarter$),350,360,385,375],[\backslash$table$[[$Raw materials at the Louisville$],[$plant $($end$-$of$-$quarter$)]],55,60,65,70],[$Work$-$in$-$process and finished goods at the Louisville plant $($end$-$of$-$quarter$),100,110,120,130],[$Distribution center inventory $($end$-$of$-$quarter$)$:$],[$United States,$27,30,33,30],[$Canada$,15,12,18,21],[$Europe$,5,8,12,15]]$

All amounts in millions of U$.$S$.$ dollars.

a$)$ What is the average inventory turnover $($quarterly and yearly$)$ for the firm? $(10$ points$)$

b$)$ If you were given the assignment to increase inventory turnover, what would you focus on$?$ Why? $(2$ points$)$