Sow Tire, Inc. has sales of $1,444,000 and cost of goods sold of $1,244,000. The firm had an average inventory of $96,400 and an ending inventory of $79,000. What is the length of the days sales in inventory? (Use 365 days a year. Round your answer to 2 decimal places.)

Sow Tire, Inc. has sales of $1,444,000 and cost of goods sold of $1,244,000. The firm had an average inventory of $96,400 and an ending inventory of $79,000. What is the length of the days' sales in inventory? (Use 365 days a year. Round your answer to 2 decimal places.)