WebSpecialist since 1984 in pastry ingredients and supplies, Déco Relief offers a wide choice of professional quality products, accessible to all. Unmissable in the Deco Relief universe, … Web93,000/2 = $46,500. Taking that number and dividing it by two, you get $46,500. After taking the company's total annual cost of goods sold, which assumingly was $220,000, it would divide that number by the average raw material inventory of $46,500. The raw material inventory turnover of the company would be 4.73.

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