$3.$ Andrew Manufacturing held an average inventory of $$1\mathrm{.}1$ million $($raw materials, work$-$in$-$process, finished goods$)$ last year. Its sales were $$8\mathrm{.}5$ million, and its cost of goods sold was $$5\mathrm{.}4$ million. The firm operates $285$ days a year. What is the inventory day$$s supply? What target inventory level is necessary to reach a $20-$ and $10-$day inventory days supply during the next two years?