Partial financial information for Fleetwood Corporation is provided below. Assume all sales are on credit.

	Year 2				Year 1
Accounts receivable	$	150,000			$	90,000
Inventory		195,000				130,000
Net sales		930,000				810,000
Cost of goods sold		520,000				480,000

Fleetwoods Year 2 average days in inventory is

1. 63.8 days

2. 1141.1 days

3. 136.9 days