Based on the above Balance Sheet and Income Statement data, what is the company's Inventory Days (or Days in Inventory) ratio (stated in the correct format and rounded to 2 decimal places when calculated)?

Where:

ACTIVITY (Draw control conclusion)

Inv. Turn.** (CoGS/Inv.)

Inv. Days O/S (365/Inv. Turn.)

A/R Turn. (Sales/AR)

AR Coll. (Days) (365/AR Turn.)

FA Turnover (Sales/NFA) (FAX)

TA Turnover (Sales/TA) (TAX)

Cooper Tire & Rubber Co. (NYS: CTB)
Standardized Annual Balance Sheet			Standardized Annual Income Statement
Scale	Thousands		Scale	Thousands
Cash & Equivalents	52,910		Sales Revenue	1,813,005
Short Term Investments	-		Other Revenue	1,406
Cash & Equivs & ST Investments	52,910		Total Revenue	1,814,411
Receivables (ST)	292,416		Direct Costs	1,498,432
Inventories	191,684		Gross Profit	315,979
Current Tax Assets	-		Selling General & Admin	105,532
Assets Held for Sale (ST)	-		Depreciation & Amortization	-
Discontinued Ops (ST Asset)	-		Restruct Remediation & Impair	-
Other Current Assets	17,602		Other Operating Expense	0
Total Current Assets	554,612		Total Indirect Operating Costs	105,532
Gross Property Plant & Equip	1,399,087		Operating Income	210,447
Accumulated Depreciation	538,639		Interest Income	(15,655)
Net Property Plant & Equip	860,448		Gains on Sale of Assets	-
Long Term Investments	-		Foreign Exchange Gains	-
Intangible Assets	-		Other Non-Operating Income	0
Prepayments (LT)	-		Total Non-Operating Income	(15,655)
Deferred LT Assets	-		Earnings Before Tax	194,792
Other Assets	80,896		Taxation	72,381
Total Assets	1,495,956		Earnings After Tax	-
Accounts Payable & Accrued Exps	182,581		Minority Interests	-
Accounts Payable	100,135		Equity Earnings	-
Accrued Expenses	82,446		Discontinued Operations	-
Current Debt	11,273		Extraordinary Items	0
Related Parties (ST Liab)	-		Accounting Changes	0
Discontinued Ops (ST Liab)	-		Net Income	122,411
Other Current Liabilities	6,477		Preference Dividends & Similar	0
Total Current Liabilities	200,331		Net Income to Common	122,411
LT Debt & Leases	205,525		Average Shares Basic	79,128,000
Pensions & OPEB	144,566		EPS Net Basic	1.55
Discontinued Ops (LT Liab)	-		EPS Continuing Basic	1.55
Deferred LT Liabilities	73,608		Average Shares Diluted	79,128,000
Minority Interests	-		EPS Net Diluted	1.55
Other Liabilities	38,351		EPS Continuing Diluted	1.55
Total Liabilities	662,381		Shares Outstanding	78,760,000
Common Share Capital	83,760
Additional Paid-In Capital	3,101
Retained Earnings	849,270
Accum Other Comprehensive Income	(2,305)
Treasury Stock	100,251
For Curr Trans (BS)	2,448
Other Equity	(2,448)
Total Equity	833,575
Total Liabilities & Equity	1,495,956