Lagasse Corporation's computation of cost of goods sold is:

Beginning Inventory $160,000
Add: Cost of goods purchased $605,000 =Cost of goods available for sale $765,000
Ending Inventory $180,000 =Cost of goods sold $585,000

The average days to sell inventory for Lagasse are

a. 112.3 days.
b. 53.0 days.
c. 100.0 days.
d. 106.1 days.