Samtans Fey's twa departments, Computer Corsuding Services and Computer Worksation Fumbure Marufacturing hare each been piofnable for Brsiress Solutions. Samtons has heard of the cash comerision cycle ond wants to use it as another peformance measure for the workstaion manufacturing departmem Data below are for the most recent two quarters

$\backslash$table$[[,11$t gus$-$ter,Ind Quor$-$ter$],[$Dogs qules in accoumts receivable,$38dxy=,40$day