         Sobiterice!t: Orie comphon ‘ily of ieasivring, inventory is  ha. i/S iatio'that is; the-ratio.of total finished  ‘900d inveiitories to total sates" “         Santenoe, 2::The' //S. atic: is: thé fatio. oF iBtal:finishBd,  goods’ to. total’ salés, vand’ is “used.as “a nietric™-for  meaauring inventory.              