politics of the united states finance <span style="color: #1E90FF;">**Dell Inc.**</span> and <span style="color: #1E90FF;">**Hewlett-Packard Development Company, L.P. (HP)**</span> are both manufacturers of computer equipment and peripherals. However, the two companies follow two different strategies. Dell follows primarily a build-to-order strategy, where the consumer orders the computer from a Web page. The order is then manufactured and shipped to the customer within days of the order. In contrast, HP follows a build-to-stock strategy, where the computer is first built for inventory, then sold from inventory to retailers, such as <span style="color: #1E90FF;">**Best Buy**</span>. The two strategies can be seen in the difference between the inventory turnover and number of days’ sales in inventory ratios for the two companies. The following financial statement information is provided for Dell and HP for a recent fiscal year (in millions):
|Inventory, beginning of period |$ 1,051 |$ 6,128|
|Inventory, end of period |1,301 |6,466|
|Cost of goods sold| 50,098| 96,089|
b. Interpret the difference between the ratios for the two companies.