Based on the following selected financial information for PSG Limited, calculate the firms cash conversion cycle (in days).

• Revenues: $178,000
• Cost of Goods Sold: $145,000
• Receivables: $ 25,000
• Payables: $ 23,000
• Inventory: $ 40,061

A) 56 days B) 105 days C) 94 days D) 72 days