Following are the financial statements for Starman Corporation for the year ended December 31,2013.Assume that all balance sheet amounts represent both average and ending figures. 
What is the inventory turnover for this corporation?
Definitions:
Risk-Free Rate Of Return
The assumed rate of return on an investment that carries no risk, typically illustrated by the return on government securities.
Strike Price
The fixed price at which the holder of an option can buy (in the case of a call) or sell (in the case of a put) the underlying asset.
Market Value
The total value of a company, measured through the market price of its outstanding shares.
Equity
The value of an asset after deducting the amount of liabilities or the ownership interest in a firm.
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