Operating data from Tindall Company for last year follows: 
-The margin used in ROI calculations was closest to:
Definitions:
Days' Sales
A financial ratio that calculates the average time it takes for a company to convert its inventory into sales.
Average Inventory
The mean value of inventory within a certain period, calculated to help understand inventory levels and turnover.
Ending Inventory
The total value of all inventory a company has on hand at the end of its financial period.
Perpetual System
A perpetual system is an inventory management approach that continuously tracks inventory levels and costs, updating records with each purchase and sale.
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