The Following Data Were Taken from the Annual Reports of Big

The following data were taken from the annual reports of Big Bang Inc., a manufacturer of fireworks, and Orange Inc., a manufacturer of computers. $\begin{array}{|l|r|r|}\hline & \text { Big Bang, Inc. } &{\text { Orange, Inc. }} \\\hline \text { Cost of goods sold } & \$ 830,000 & \$ 11,540,000 \\\hline \text { Inventory, end of year } & 190,000 & 320,000 \\\hline \text { Inventory, beginning of year } & 240,000 & 290,000 \\\hline\end{array}$
What is the inventory turnover for Big Bang and Orange.

A)
Big Bang, Inc.: 94.55
Orange, Inc.: 9.65
B)
Big Bang, Inc.: 3.86
Orange, Inc.: 9.65
C)
Big Bang, Inc.: 3.86
Orange, Inc.: 37.84
D) Big Bang, Inc.: 94.55
Orange, Inc.: 37.84