Selected information from the comparative financial statements of Dryman Ltd for the year ended 31 December appears below: 2019 2018 Cash $90,000 $70,000 Accounts receivable (net) 180,000 200,000 Marketable securities 30,000 25,000 Inventory 140,000 160,000 Total current assets 440,000 455,000 Total assets 1,200,000 800,000 Current liabilities 140,000 110,000 Long-term debt 400,000 300,000 Net credit sales 1,500,000 700,000 Cost of sales 600,000 530,000 Interest expense 50,000 25,000 Income tax expense 60,000 29,000 Net Profit 150,000 85,000 Required:

What is the average days in inventory for 2019? Select one: a. 10.71 b. 34.11 c. 4 d. 91.25