Q6. Average production cycle. Use the following account information to find the average production cycle for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company

Accounts receivable - 12/31/13: $38,092 | 12/31/14: $46,452 | Change: $8,360

Inventory - 12/31/13: $55,616 | 12/31/14: $59,919 | Change: $4,303

Accounts payable - 12/31/13: $28,606 | 12/31/14: $26,420 | Change: $2,186

2014 Selected Income Statement Items for Rian Company

Cash sales $400,000

Credit sales $592,000

Total sale $992,000

Cost of goods sold $525,246

What is the average production cycle for RianCompany?