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Which of the following formulae is used to calculate stock turnover rate?

Which of the following formulae is used to calculate stock turnover rate?
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  • A \(\frac{sales}{\text{average stock}}\)
  • B \(\frac{\text{cost f sales}}{\text{average stock}}\)
  • C \(\frac{\text{cost of sales}{\text{opening stock}}\)
  • D \(\frac{\text{cost of sales}}{\text{average stock}}\)
Correct Answer: Option B
Explanation:

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