Cullumber Corporation's computation of cost of goods sold is: Beginning inventory $ 36900 Add: Cost of goods purchased 475000 Cost of goods available for sale 511900 Less: Ending inventory 73500 Cost of goods sold $438400 The average days to sell inventory for Cullumber are (Hint: Round intermediate calculation and final answer to 1 decimal place, e.g. 0.6.) 39.4 days. 61.2 days. 46.2 days. 30.7 days.