Inventory Turnover and days' sales in inventory

Kracker Corp., Foodstuff, Inc., and Winston Stores, Inc. are three grocery chains in the United States. Inventory management is an important aspect of the grocery retail business. Recent balance sheets for these three companies indicated the following merchandise inventory $($in millions$)$ information:

$\backslash$table$[[,$Kracker,Foodstuff,Winston$],[,$Corp.,Inc.,Stores$],[$Cost of merchandise sold,$$34,310\mathrm{.}0,$$$34,675\mathrm{.}0,$$$35,040$