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early in 2012 aragon company switched to a just in time inventory system its sales a 533813

Early in 2012, Aragon Company switched to a just-in-time inventory system. Its sales and inventory amounts for 2011 and 2012 are shown below.

2011

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2012

Sales revenue

$3,120,000

$3,713,000

Cost of goods sold

1,200,000

1,425,000

Beginning inventory

170,000

210,000

Ending inventory

210,000

90,000

Determine the inventory turnover and days in inventory for 2011 and 2012. Discuss the changes in the amount of inventory, the inventory turnover and days in inventory, and the amount of sales across the two years.

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