Concept:Stock turnover measures how many times average stock is sold within a period.Explanation:Cost of sales = Opening stock + Purchases − Closing stock= ₦5,600 + ₦9,700 − ₦4,400= ₦10,900Average stock = (Opening stock + Closing stock) ÷ 2= (₦5,600 + ₦4,400) ÷ 2= ₦5,000Stock turnover = Cost of sales ÷ Average stock= ₦10,900 ÷ ₦5,000= 2.18 timesAnswer:C. 2.18 times