Smith Company presents the following data for 2012.

Inventories, beginning of year

$ 310,150

Inventories, end of year

340,469

Cost of Goods Sold

2,103,696

Net Sales

8,690,150

The number of days' sales in inventory is:

Select one: a. 59.1. b. 60.8. c. 58.1. d. 65.8.