Mako Industries is considering changes in its working capital policies to improve its cash flow cycle. Mako's sales last year were $4.5 million (all on credit), and its net profit margin was 8%. Its inventory turnover was 7.0 times during the year, and its DSO was 42 days. Its annual cost of goods sold was $3.15 million. The firm had fixed assets totaling $550,000. Mako's payables deferral period is 46 days.

Calculate Mako's cash conversion cycle.