Given the following information calculate Operating Cycle and Cash Conversion Cycle for MBA Inc.

Days Sales Outstanding: 20

Days Payable Outstanding: 30

Day Sales in Inventory: 80

a	Operating Cycle= 130, Cash Conversion Cycle = 90

b	Operating Cycle= 60, Cash Conversion Cycle = 105

c	Operating Cycle= 100, Cash Conversion Cycle = 70

d	Operating Cycle= 60, Cash Conversion Cycle = 110

e	Operating Cycle= 70, Cash Conversion Cycle = 60