Consider the following information from financial statements, with dollar amounts in millions:

Corporation

Inventory

Cost of Goods Sold

Primary Product

A

$816

$2,761

Drugs and health care

B

2,141

3,975

Tobacco products

C

1,147

17,932

Oil and gasoline

D

707

3,915

Food, soup

E

1,595

6,506

Computers

F

494

3,727

Food, cereal

Source: Standard & Poors Compustat PC Plus CD- Rom

a. Calculate the inventory turnover for each firm.

b. Calculate the number of days of inventory for each firm.

c. Why might the inventory turnovers and number of days of inventory differ among these firms?