Cost Of Goods Sold ` 30,000, Opening Inventory ` 9,000, Closing Inventory ` 7,800.What Was The Inventory Turnover Ratio?

Question: Cost Of Goods Sold ` 30,000, Opening Inventory ` 9,000, Closing Inventory ` 7,800.What Was The 
Inventory Turnover Ratio?
a. 3.57 times
b. 3.67 times
c. 3.85 times
d. 5.36 times