Error in cost of sales calculation lacks specified magnitude Steps:

• Inventory turnover = cost of sales ÷ average inventory, where average inventory = (opening + closing inventory) ÷ 2 = (18,000 + 28,000) ÷ 2 = 23,000.
• Erroneous cost of sales = 424,000, so erroneous turnover = 424,000 ÷ 23,000 ≈ 18.43 times.
• No information provided on correct cost of sales or nature/extent of the error (e.g., over/understatement amount).
• Without correct cost of sales, difference in turnover rates cannot be quantified.

Why B is correct:

• Not enough information to confirm any specific effect like 3.95 times too low, as required by the formula for inventory turnover.

Why the others are wrong:

• A: Insufficient data to determine if too high by 3.06 times.
• C: Insufficient data to determine if too low by 7.55 times.
• D: Duplicate of C; insufficient data applies.

Final answer: Not enough information.