Markus Companys common stock sold for $3.25 per share at the end of this year. The company paid a common stock dividend of $0.65 per share this year. It also provided the following data excerpts from this years financial statements: Ending Balance Beginning Balance Cash $ 39,000 $ 35,200 Accounts receivable $ 72,000 $ 56,200 Inventory $ 61,900 $ 72,000 Current assets $ 172,900 $ 163,400 Total assets $ 531,000 $ 550,400 Current liabilities $ 69,000 $ 60,000 Total liabilities $ 156,000 $ 140,400 Common stock, $1 par value $ 132,000 $ 132,000 Total stockholders equity $ 375,000 $ 410,000 Total liabilities and stockholders equity $ 531,000 $ 550,400 This Year Sales (all on account) $ 850,000 Cost of goods sold $ 493,000 Gross margin $ 357,000 Net operating income $ 173,375 Interest expense $ 9,500 Net income $ 114,712 Foundational 14-10 (Algo) 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.)