Sales ($ millions, all on credit)

98.8

Cost of sales ($ millions)

35.6

Net profit ($ millions)

17

Current ratio

2.2

Accounts receivable turnover

22.9

Inventory turnover

11.1

Fixed asset turnover

0.52

Accounts payable turnover

15.2

Return on equity (%)

15.3

Calculate the operating cash cycle in days