Average production

cycle.

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

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$42,827	$51,579	$8,752
Inventory	$62,955	$66,893	$3,938
Accounts payable	$32,137	$29,812	$2,325

2014 Selected Income Statement Items for Rian Company
Cash sales	$596,000
Credit sales	$526,000
Total sales	$1,122,000
Cost of goods sold	$649,164

What is the average production cycle for Rian Company?

__ days(Round to one decimal place.)