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Turnover ratio is defined as

  1. $\dfrac{\text{Fixed capital investment}}{\text{Gross annual sales}} \\$
  2. $\dfrac{\text{Gross annual sales}}{\text{Fixed capital investment}} \\$
  3. $\dfrac{\text{Fixed capital investment}}{\text{Average selling price of the product}} \\$
  4. $\dfrac{\text{Gross annual sales}}{\text{Average selling price of the product}}$
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