Cullumber Ltd. began the fiscal year with inventory of $2,454,900. The company's ending inventory was $2,647,100, and cost of goods sold for the year was $12,499,900. Net sales for the year were $89,081,430. Calculate Cullumber's inventory turnover and average days to sell inventory. (Use 365 days for calculation. Round inventory turnover ratio to 2 decimal places, e.g. 52.75 and average days to 1 decimal place, e.g. 52.7.) times Inventory turnover Average days to sell inventory days