问题如下图：
选项：
A. 
B. 
C. 
解释：老师，1.2*30可以解释一下吗？
王园圆_品职助教 · 2023年01月26日
嗨，爱思考的PZer你好：
同学你好，以上回答的两个公式并不是简单的相等，而是两个公式里都有inventory turnover这个变量，所以两个可以连在一起
第二个公式里的inventory turnover直接用第一个公式的COGS/average inventory带入
则DOH = （365 / COGS） * average inventory
题目中以2017年为例，30 = 365/1.2 * average inventory
最后可以得出average inventory = 0.099
2018年也是同理
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2018062004000122问题如下 Company A hys of inventory on hanof 30 ys in 2017 anexpecteto matthe instry average of 28 ys in 2018. The cost of goo solfor the recent yew$1.2million in 2017 anexpecteto crease to $0.35million in 2018. What’s the change in inventory?A.-$0.072 million.B.+$0.072 million.C.-$0.85 million.A is correct. Average inventory w1.2*30/365= $0.099 million for 2017. Average inventory is expecteto 0.35*28/365=$0.027 million. Thus,the change is a crease in inventory of $0.072 million.COGS*H=365*average inventory2017的average inventory=362018的average inventory=9.89.8-36=-26.2-26.2/36=-0.7277778……结果是一样的，但是这么算可以吗
NO.PZ2018062004000122 问题如下 Company A hys of inventory on hanof 30 ys in 2017 anexpecteto matthe instry average of 28 ys in 2018. The cost of goo solfor the recent yew$1.2million in 2017 anexpecteto crease to $0.35million in 2018. What’s the change in inventory? A.-$0.072 million. B.+$0.072 million. C.-$0.85 million. A is correct. Average inventory w1.2*30/365= $0.099 million for 2017. Average inventory is expecteto 0.35*28/365=$0.027 million. Thus,the change is a crease in inventory of $0.072 million. 请问我理解的算出来的公式是inventory turnover=cogs/average inventory题目中给的inventory turnover是30和28，也给了cogs，我直接是30=1200000/average inventory。算出来average inventory是40000第二个也是一样的 算出来average inventory是12500，请问错在哪儿？
这里的inventory change指的是change of average inventory？
