Average production cycle.

Use the following account information for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$42,605	$51,779	$9,174
Inventory	$62,781	$67,140	$4,359
Accounts payable	$31,519	$29,531	$1,988

2014 Selected Income Statement Items for Rian Company
Cash sales	$443,000
Credit sales	$648,000
Total sales	$1,091,000
Cost of goods sold	$575,462

For the coming year, Rian Company wants to reduce its average production cycle to 34.1 days. If the target-ending inventory for 2015 is $70,557, what cost of goods sold will the company need to reach its goal? If the target ending inventory for 2015 is $70,557,

what cost of goods sold will the company need to reach its goal?

$

(Round to the nearest dollar.)

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Average collection cycle.

Use the following account information to find the average collection cycle for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$45,370	$55,057	$9,687
Inventory	$68,717	$73,604	$4,887
Accounts payable	$33,493	$31,275	$2,218

2014 Selected Income Statement Items for Rian Company
Cash sales	$539,000
Credit sales	$650,000
Total sales	$1,189,000
Cost of goods sold	$628,785

What is the average collection cycle for Rian Company?

days ?(Round to one decimal place.)