c-13 Q2

Average production cycle. Use the following account information to find the average production cycle for Rian Company.Click on the icon

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2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$40,963	$49,960	$8,997
Inventory	$61,571	$66,164	$4,593
Accounts payable	$29,800	$27,773	$2,027

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2014 Selected Income Statement Items for Rian Company
Cash sales	$565,000
Credit sales	$500,000
Total sales	$1,065,000
Cost of goods sold	$622,730

What is the average production cycle for Rian Company?

days(Round to one decimal place.)