QUESTION $3$

Universal Company has an inventory turnover rate of $7\mathrm{.}20,$ a receivables turnover rate of $9\mathrm{.}80,$ and a payables turnover rate of $12\mathrm{.}40.$ How long, in days, is the operating cycle?

$92\mathrm{.}90$

$90\mathrm{.}42$

$87\mathrm{.}94$

$85\mathrm{.}46$

$82\mathrm{.}98$