12) Mario's Home Systems has sales of $2820, costs of goods sold of $2160, inventory of $504, and accounts receivable of $430. How many days, on average, does it take Mario's to sell its inventory? 12) ______

A) 55.66 days

B) 85.17 days

C) 84.00 days

D) 72.66 days

E) 65.23 days