BL Motors has sales for the year of $287,400, cost of goods sold equal to 68 percent of sales, and an average inventory of $37,800. The profit margin is 7 percent and the tax rate is 34 percent. How many days on average does it take the firm to sell an inventory item?

75.68 days

81.46 days

70.60 days

78.74 days

82.03 days