It is considering an overhaul of Useless Transistors operations or moving Useless overseas. Inventory management is receiving considerable attention. Vartan collected data for the years 2014, 2015, and a forecast for 2016. This data is provided below. What would be Useless Transistors cost of days sales for 2014?

			Projected
	2014	2015	2016
Sales	$127,890,000	$148,900,000	$192,340,000
Beginning Inventory	$3,897,234	$5,467,983	$6,183,230
Ending Inventory	$5,467,983	$6,183,230	$4,654,129
Cost of Goods Sold	$16,876,400	$20,376,548	$22,346,786

Group of answer choices

4.94

3.60

3.50

4.12