Average production cycle.

Use the following account information to find the average production cycle for Rian Company.Click on the icon in order to copy its content into a spreadsheet

2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$38,846	$47,357	$8,511
Inventory	$57,635	$61,457	$3,822
Accounts payable	$27,909	$25,677	$2,232

2014 Selected Income Statement Items for Rian Company
Cash sales	$516,000
Credit sales	$490,000
Total sales	$1,006,000
Cost of goods sold	$568,050

What is the average production cycle for Rian Company?

( ) days(Round to one decimal place.)