Based on the following data for the current year, what is the number of days' sales in inventory (rounded to one decimal place)? Assume 365 days a year.

Sales on account during year	$597,367
Cost of goods sold during year	154,263
Accounts receivable, beginning of year	40,906
Accounts receivable, end of year	52,521
Inventory, beginning of year	33,178
Inventory, end of year	42,894

a.78.4

b.179.8

c.101.4

d.89.9