Key figures (EUR millions) for Nokia , which is a leading global manufacturer of mobile devices and services, follow.

EUR millions

Current Year

One Year Prior

Two Year Prior

Inventory

1,865

2,533

2,876

Cost of sales  

27,720

33,337

33,781

Required

1. Use these data and those from BTN 6 2 to compute (a) inventory turnover and (b) days’ sales in inventory for the most recent two years shown for Nokia, Research In Motion, and Apple.

2. Comment on and interpret your findings from part 1.