21. Calculate operating cycle from the following figures, where the credit period obtained from suppliers is 60days for a year of 360days. Consider all sales to be on credit- (amount given in lakhs) Sales for the year Rs.500 Sundry Debtors (Opening) 20 Sundry Debtors (Closing) 20 Opening Stock of Raw Materials * 40 Closing Stock of Raw Materials * 60 Raw Materials Purchased 200 Opening Stock of WIP 10 Closing Stock of WIP 30 Opening Stock of Finished Goods 30 Closing Stock of Finished Goods 10 Manufacturing Expenses 100 Distribution Expenses 20 [10]