A business consultant has been asked to evaluate a surgical mask production company's cash-to-cash conversion cycle under the following assumptions: sales of $23.5 million, cost of goods sold of $20.8 million, 50 operating weeks a year, total average on-hand inventory of $2,150,000, accounts receivable equal to $2,455,000 and accounts payable of $3,695,000. What do you conclude? What recommendations can you make to improve performance?