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Your consulting firm was recently hired to improve the performance of Rumpke, which has been experiencing cash shortages due to its high growth rate. You want to determine the firm's cash conversion cycle. Using the following information and a 365-day year, what is the firm's present cash conversion cycle? Average inventory $75,000 Annual sales $500,000 Annual cost of goods sold $360,000 Average accounts receivable $160,000 Average accounts payable $25,000 ACP/DSO ICP PDP CCC 167.4944