Markus Companys common stock sold for $1.50 per share at the end of this year. The company paid a common stock dividend of $0.39 per share this year. It also provided the following data excerpts from this years financial statements:

	Ending Balance		Beginning Balance
Cash	$	24,500	$	40,800
Accounts receivable	$	42,000	$	38,800
Inventory	$	42,400	$	42,000
Current assets	$	108,900	$	121,600
Total assets	$	302,000	$	242,800
Current liabilities	$	46,500	$	31,500
Total liabilities	$	92,000	$	82,800
Common stock, $1 par value	$	107,000	$	107,000
Total stockholders equity	$	210,000	$	160,000
Total liabilities and stockholders equity	$	302,000	$	242,800

	This Year
Sales (all on account)	$	480,000
Cost of goods sold	$	278,400
Gross margin	$	201,600
Net operating income	$	32,500
Interest expense	$	2,000
Net income	$	21,350

A. What is the earnings per share? (Round your answer to 2 decimal places.)

B. What is the dividend payout ratio and the dividend yield ratio? (Do not round intermediate calculations. Round your answer to the nearest whole percentage place. i.e., 0.1234 should be considered as 12%.)

C. 10. What is the inventory turnover and the average sale period? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.)

D. What is the companys operating cycle?