American Bacon Inc. financial statements are presented in the table below.

Based on the information in the table and using cost of goods sold and a 365-day year, calculate Days of Sales in Inventory (using cost of goods sold).

Round the answers to two decimal places

Balance Sheet December 31, 2010

Cash and marketable securities

$102,000

Accounts payable

$287,000

Accounts receivable

$299,000

Notes payable

$61,200

Inventories

$628,000

Accrued expenses

$51,900

Prepaid expenses

$10,300

Total current liabilities

$400,100

Total current assets

$1,039,300

Long-term debt

$415,000

Gross fixed assets

$1,502,000

Par value and paid-in-capital

$376,000

Less: accumulated depreciation

$312,000

Retained Earnings

$1,038,200

Net fixed assets

$1,190,000

Common Equity

1,414,200

Total assets

$2,229,300

Total liabilities and owner's equity

$2,229,300

Income statement, Year of 2010

Net sales (all credit)

$6,387,700.00

Less: Cost of goods sold

$4,726,898.00

Selling and administrative expenses

$345,000.00

Depreciation expense

$148,000.00

EBIT

$1,167,802.00

Interest expense

$50,600.00

Earnings before taxes

$1,117,202.00

Income taxes

$446,880.80

Net income

$670,321.20