Inventory Turnover measures the relationship of inventory with:

Inventory Turnover =Cost of Goods Sold / Average Inventory

B- Cost of good sold.

Cost of goods sold/ Average inventory

(b)Cost of Goods Sold,

b .......... is the answer

cost of goods sold

Cost of Goods Sold -     Cost of goods sold / inventory 

inventory turnover = COGS / AVERAGE INVENTORY 

number of days in inventory =360/ inventory turnover 

answer is  ( cost of good sold ) 

Cogs / average inventory 

Option-B (Cost of Goods Sold). 

b)

Inventory Turnover =COGS / Average inventory 

Cost Of Goods Sold