Beckenworth had cost of goods sold of $10,721 million, ending inventory of $3,389 million, and average inventory of $2,095 million. Its days' sales in inventory equals:(Use 365 days a year.)

a. 0.3 days.

b. 115.4 days.

c. 44.0 days.

d. 43.8 days.

e. 71.3 days.