From the following data, compute the duration of the net operating cycle:

	XYZ Ltd.
Stock:
Raw Materials	40,000
Work-in-progress	28,000
Finished Goods	42,000
Purchases	192,000
Cost of Goods Sold	280,000
Sales	320,000
Debtors	64,000
Creditors	32,000

Assume 365 days per year for computational purposes.