CulverPiping Company manufactures PVC pipe. The company has provided the following selected financial information:

2020 2021

Accounts receivable $89,000 $69,000

Inventory 99,000 89,000

Total current assets 239,000 269,000

Total assets 599,000 479,000

Current liabilities 59,000 49,000

Total liabilities 169,000 226,088

Net credit sales 379,000 439,000

Cost of goods sold 289,000 338,400

Net income 75,000 81,000

a)

What isCulver' average days to sell inventory for 2021?(Round answer to 1 decimal place, e.g. 52.7.)

Sell _______ average days to sell inventory rounded to 1 decimal place