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During the past six months, Ben sold goods that cost $43,500, his expenses totaled $3,500 and his freight in totaled $1,750

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During the past six months, Ben sold goods that cost $43,500, his expenses totaled $3,500 and his freight in totaled $1,750. His company's average stock of goods during the same period was $12,400. The inventory turnover ratio for Ben's company is