Santana Rey$$s two departments, Computer Consulting Services and Computer Workstation Furniture Manufacturing, have each been profitable for Business Solutions. Santana has heard of the cash conversion cycle and wants to use it as another performance measure for the workstation manufacturing department. Data below are for the most recent two quarters.

$1$st Quarter $2$nd Quarter

Days$$ sales in accounts receivable $21$ days $23$ days

Days$$ sales in inventory $27$ days $26$ days

Days$$ payable outstanding $33$ days $30$ days

Required:

$1$&$2.$ Compute cash conversion cycle for the first quarter and second quarter.

$3.$ Did cash conversion cycle improve or worsen from the first to the second quarter?