Calculate the Cash Cycle using the following information. (Assume 360 days in a year).

Opening Balances Raw Material 4,00,000 WIP 80,000 Finished Goods 6,00,000 Debtors 2,50,000 Creditors 5,60,000 Closing Balances Raw Material 5,00,000 WIP 70,000 Finished Goods 7,25,000 Debtors 3,15,000 Creditors 6,25,000 Costs Incurred during the year Manufacturing Costs 10,45,000 Excise Duty 8,50,000 Selling and Distribution Expenses 4,20,000 Admin. Overheads 3,00,000 Total Sales 4,20,00,500 Total Purchases 3,23,00,000

30% of sales are on credit and 80% of purchases are on credit.