Explain the number of days sales on ending inventory

Question

The following data are taken from the financial statements:                                                

2009                      2008                                                  

Net sales                              $2,480,000          $2,345,000         Cost of goods sold    1,480,000  1,407,000

Average monthly inventory   230,000               200,000

Inventory Ending                   234,000               215,880    

(a) Determine for 2009 and 2008 the merchandise inventory turnover.

(b) Determine for 2009 and 2008 the number of days sales on ending inventory.     

(c) Is the merchandise inventory turnover favorable or unfavorable trend from Year 2008 to Year 2009? F or U