Abbot corporation has an average collection period of 49 days, an inventory abburi company's manufacturing overhead is 60 of its total conversion costs if direct labor is $52,000 and if direct materials are $28,000, the manufacturing overhead isperiod of 83 days, and a payables deferrable period of 36 days what is abbotts operating cycle

a. 96 days

b. 70 days

c. 85 days

d. 132 days