Foxmoor Company's Merchandise Inventory and Other Related Accounts for 2012

Foxmoor Company's merchandise inventory and other related accounts for 2012 follow:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 3,100,000 \\\hline \text { Cast af Gadds Sald } & 2,153,200 \\\hline \text { Merchantise Inventary } & \\\hline \text { Bepinning of Year } & 850,000 \\\hline \text { End of Year } & 995,000 \\\hline\end{array}$$
Required:
Calculate Foxmoor's inventory turnover during 2012 assuming that the merchandise inventory buildup was relatively constant during the year.