McEwan Industries sells on terms of $3/10,$ net $35.$ Total sales for the year are $$631,500$; $40\%$ of the customers pay on the $10$th day and take discounts, while the other $60\%$ pay, on average, $70$ days after their purchases. Assume $365$ days in year for your calculations.

What is the days sales outstanding? Round your answer to two decimal places.