Apple Inc. reported in its 2011 financial statements the following numbers:

Table 3

Item	Amount (in millions)
Total revenue	108,000
Cost of revenue	64,400
Inventory	776
Account receivables	13,700
Account payable	23,900

Assuming 360 days a year, what is the average collection period (ACP)?

ACP =   days (e.g., 105 days)