Kracker, Foodstuff Inc., and Winston Stores Inc. are three large grocery chains. Inventory management is an important aspect of the grocery retail business. Recent balance sheets for these three companies indicated the following merchandise inventory information:

	Merchandise Inventory
	End of Year (in millions)	Beginning of Year (in millions)
Kracker	$3,766	$4,330
Foodstuff	2,312	2,612
Winston	3,636	4,182

The cost of goods sold for each company was:

	Cost of Goods Sold (in millions)
Kracker	$45,192
Foodstuff	25,432
Winston	29,088

a. Determine the number of days' sales in inventory for each of the three companies. Assume 365 days a year. Round all interim calculations to one decimal place. For number of days' sales in inventory, round final answers to the nearest day, and for inventory turnover, round to one decimal place.

Company names	Number of Days' Sales in Inventory	Inventory Turnover
Kracker	days
Foodstuff	days
Winston	days

b. If Winston had Kracker's number of days' sales in inventory, how much additional cash flow would have been generated from the smaller inventory relative to its actual average inventory position? Round interim calculations to one decimal place and your final answer to the nearest million. $ million