Suppose that Dunn Industries has annual sales of $2.32 million, cost of goods sold of $1,670,000, average inventories of $1,136,000, and average accounts receivable of $770,000. Assume that all of Dunn's sales are on credit.

What will be the firm's operating cycle?

(Use 365 days a year. Do not round intermediate calculations. Round your final answer to 2 decimal places.)

Operating Cycle _______________ Days