FIFO到LIFO，inventory turnover变高啊，为什么这里会不变啊

问题如下：

Question

An analyst is comparing the inventory turnover ratio, based on the year’s average inventory, of two competitors. Company A uses first-in, first-out (FIFO) for its inventory costing and has an inventory turnover ratio of 3.50 for the current year. Company B uses last-in, first-out (LIFO). The analyst has the following information available on Company B:

The best conclusion the analyst can make is that compared with Company A, Company B’s inventory turnover ratio, on a FIFO basis, is:

选项：

A.the same. B.lower. C.higher.

解释：

Solution

A is correct. Convert Company B’s results to a FIFO basis as follows: