Which factor would NOT impact the calculation of average inventory?

The calculation of average inventory is primarily influenced by factors directly related to inventory management and sales. Employee performance generally does not have a direct impact on how average inventory is computed. Average inventory is typically calculated based on the cost of goods sold, the turnover rate, and sales volume, as these factors pertain to how inventory is managed, sold, and replenished.

Cost of goods sold contributes to understanding how quickly inventory is moving and can inform purchasing decisions. Turnover rate is a key metric used to assess how often inventory is sold and replaced over a specific period. Sales volume indicates demand, which directly influences inventory levels to meet customer needs. In contrast, employee performance, while crucial for overall operations and service quality, does not contribute to the mathematical calculation of average inventory itself.