The Balance Sheet of YYY Ltd

The Balance Sheet of YYY Ltd. is as follows: ASSETS
Current Assets
Cash $30 000
Accounts receivable $20 000
Raw materials inventory $50 000
Finished goods inventory $600 000
Total current Assets $700 000
Long-Term Assets
Equipment $2 000 000
Buildings $1 100 000
Land $400 000
Total Long-Term Assets $3 500 000
TOTAL ASSETS $4 200 000
LIABILITIES & OWNER'S EQUITY
Current Liabilities
Accounts payable $10 000
Current loans $60 000
Total current liabilities $70 000
Long-Term Liabilities
Long-term loans $900 000
TOTAL LIABILITIES $970 000
Owners' equity
Common stock $2 130 000
Retained Earnings $1 100 000
TOTAL OWNERS' EQUITY $3 230 000
TOTAL LIABILITIES
AND OWNERS' EQUITY $4 200 000
If the sales of this company are $5 400 000, what is the company's inventory-turnover ratio?

A) 8.4
B) 9.0
C) 8.3
D) 12.0
E) 18.00