Sandhill Construction, Inc., reported the following balance sheet information for the last fiscal year. Sandhill also reported net sales of $980,700 and days sales in inventory of 47.50 days.

Sandhill Construction Inc.
Assets
Cash and marketable securities		$15,290
Accounts receivable		$143,300
Inventories		$298,760
Other current assets		$12,695
Total current assets		$470,045

Calculate the firms operating cycle. (Round answer to 2 decimal places, e.g., 12.52.)

Operating cycle

______

days