Davidson Manufacturing Corporation is interested in examining its cash conversion cycle. Suppose a Davidson manager has assembled the following data for your use: $1M (M = million) in inventory; $0.8M in account receivables (AR); $0.4M in account payables (AP); $0.15M in wages, benefits, and payroll taxes payable (WBT): $15M in sales; $10M in cost of sales (CS); and, $1.5M in selling, general, and administrative expenses (SGA). What is the cash conversion period? (Express your answer in days accurate to four decimal places.)