Gibson's has sales for the year of $$542,900,$ cost of goods sold equal to $81$ percent of sales, and an average inventory of $$80,700.$ The profit margin is $7$ percent and the tax rate is $21$ percent. How many days, on average, does it take the company to sell an inventory item? Assume $365$ days per year.

Question $5$ options:

$54\mathrm{.}26$ days

$61\mathrm{.}40$ days

$46\mathrm{.}89$ days

$66\mathrm{.}98$ days

$71\mathrm{.}77$ days