Refer to the following selected financial information from McCormick, LLC. Compute the company's days' sales in inventory for Year 2. (Use 365 days a year.)

	Year 2		Year 1
Cash	$	37,500	$	36,850
Short-term investments		90,000		90,000
Accounts receivable, net		85,500		86,250
Merchandise inventory		121,000		117,000
Prepaid expenses		12,100		13,500
Plant assets		388,000		392,000
Accounts payable		113,400		111,750
Net sales		711,000		706,000
Cost of goods sold		390,000		385,500

43.9

42.3

46.2

80.0

113.3