Canadian Bacon Inc. financial statements are presented in the table below.

Based on the information in the table, and using a 365-day year, calculate Average Days Cost of Goods Sold.

Round the answers to two decimal places

Balance Sheet December 31, 2011

Cash and marketable securities	$143,000	Accounts payable	$278,000
Accounts receivable	$354,000	Notes payable	$87,000
Inventories	$672,000	Accrued expenses	$65,000
Prepaid expenses	$12,500	Total current liabilities	$430,000
Total current assets	$1,181,500	Long-term debt	$284,000
Gross fixed assets	$1,675,000	Par value and paid-in-capital	$228,000
Less: accumulated depreciation	$500,000	Retained Earnings	$1,414,500
Net fixed assets	$1,175,000	Common Equity	1,642,500
Total assets	$2,356,500	Total liabilities and owners equity	$2,356,500

Income Statement Year of 2011

Net sales (all credit)	$3,136,600.00
Less: Cost of goods sold	$2,195,620.00
Selling and administrative expenses	$345,000.00
Depreciation expense	$146,000.00
EBIT	$449,980.00
Interest expense	$45,300.00
Earnings before taxes	$404,680.00
Income taxes	$161,872.00
Net income	$242,808.00