Blue Company and Yellow Company reported the following information in their financial statements: Blue Company (FIFO) Yellow Company (LIFO) $millions Sales COGS Inventories Sales COGS Inventories 2021 $60,000 $45,000 $15,000 $85,000 $75,000 $30,000 2020 52,000 36,000 13,000 82,000 60,000 27,000 The LIFO reserve for Yellow Company is $2,760 at the end of 2021 and $2,500 at the end of 2020. What is 2021 inventory turnover for Yellow Company, assuming Yellow Company had used FIFO