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$)]]],[,$All amounts in millions of U$.$S$.$ dollars$],[$Sales $($total quarter$)$:$],[$United states,$446,436,424,524],[$Canada$,111,72,167,166],[$Europe$,61,40,45,19],[$Cost of goods sold $($total quarter$),488n,434,508,569],[\backslash$table$[[$Raw materials at the Louisville plant $($end$-$of$-],[$quarter$)]],93,67,57,90],[\backslash$table$[[$Work$-$in$-$process and finished goods at the$],[$Louisville plant $($end$-$of quarter$)]],184,124,131,266],[$Distribution center inventory $($end$-$of$-$quarter$)$:$],[$United states,$45,53,34,58],[$Canada$,19,20,20,24],[$Europe$,7,5,9,6]]$

a$.$ What is the average inventory turnover for the firm?

Note: Round your answer to $3$ decimal places.

Average inventory turnover

b$.$ If you were given the assignment to increase inventory turnover, what would you focus on$?$

Increase the amount of inventory or increase sales or both

Reduce the amount of inventory or increase sales or both

Reduce the amount of inventory or reduce sales or both