Libscomb Technologies' annual sales are $5,384,917 and all sales are made on credit, it purchases $4,261,688 of materials each year (and this is its cost of goods sold). Libscomb also has $545,269 of inventory, $567,153 of accounts receivable, and $403,205 of accounts payable. Assume a 365 day year.

What is Libscombs Operating Cycle (in days)?